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Finance Act 2011

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This is the original version (as it was originally enacted).

Finance Act 2004

67(1)Section 172B (increase in rights of connected person on death) is amended as follows.

(2)In subsection (2)(b), for “member’s unsecured pension fund or dependant’s unsecured pension fund” substitute “member’s drawdown pension fund or dependant’s drawdown pension fund”.

(3)In subsection (7A)—

(a)in paragraph (a), for “dependants’ unsecured pension fund or dependants’ alternatively secured pension fund” substitute “dependant’s drawdown pension fund”;

(b)in paragraph (b), for “dependants’ unsecured pension fund” substitute “dependant’s drawdown pension fund”.

(4)Omit subsection (8A).

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