Point in time view as at 19/07/2011.
Finance Act 2011, Paragraph 73 is up to date with all changes known to be in force on or before 09 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
73(1)In section 216 (benefit crystallisation events and amounts crystallised), the table in subsection (1) is amended as follows.U.K.
(2)In the entry for benefit crystallisation event 1, for “unsecured pension” substitute “ drawdown pension ”.
(3)In the entry for benefit crystallisation event 5A—
(a)for “unsecured pension” substitute “ drawdown pension ”;
(b)for “individual's unsecured pension fund” substitute “ individual's drawdown pension fund ”.
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