Finance Act 2011, Paragraph 87 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.
87U.K.Paragraph 6 of Schedule 28 to FA 2004 (short-term annuity) has effect on and after 6 April 2011 as if [F1a reference] to an annuity purchased by the application of sums or assets representing the whole or any part of the member's drawdown pension fund in respect of an arrangement included a reference to an annuity purchased before that date by the application of sums or assets representing the whole or any part of the member's unsecured pension fund in respect of the arrangement.
Textual Amendments
F1Words in Sch. 16 para. 87 substituted (17.12.2014) by Taxation of Pensions Act 2014 (c. 30), Sch. 1 para. 52
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