SCHEDULES
SCHEDULE 16Benefits under pension schemes
Part 2Consequential amendments
Finance Act 2004
73
1
In section 216 (benefit crystallisation events and amounts crystallised), the table in subsection (1) is amended as follows.
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
”
.