Finance Act 2011

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”.

(4) At the appropriate place insert—

“serious ill-health lump sum charge

section 205A(1)”.

(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”.