Point in time view as at 15/09/2016.
Finance Act 2011, Paragraph 77 is up to date with all changes known to be in force on or before 01 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.
77(1)Section 280(2) (general index) is amended as follows.U.K.
(2)Omit the entries relating to “dependant's alternatively secured pension fund” and “member's alternatively secured pension fund”.
(3)Omit the entries relating to “dependant's unsecured pension fund” and “member's unsecured pension fund” and at the appropriate place insert—
| “dependant's drawdown pension fund | paragraph 22 of Schedule 28”; |
| “member's drawdown pension fund | paragraph 8 of Schedule 28”. |
F1(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5)Omit the entry relating to “unsecured pension fund lump sum death benefit” and at the appropriate place insert—
| “drawdown pension fund lump sum death benefit | paragraph 17 of Schedule 29”. |
Textual Amendments
F1Sch. 16 para. 77(4) omitted (with effect in accordance with Sch. 5 para. 4 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 5 para. 3(3)(a)
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