SCHEDULES

SCHEDULE 16Benefits under pension schemes

Part 2Consequential amendments

Finance Act 2004

77

(1)

Section 280(2) (general index) is amended as follows.

(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”.