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Finance Act 2011
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Finance Act 2011, Paragraph 92 is up to date with all changes known to be in force on or before 01 December 2024. 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.
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Changes and effects yet to be applied to Schedule 16 Paragraph 92:
- Sch. 23 para. 45(1)(ia) inserted by 2017 c. 10 Sch. 11 para. 6(3)
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- Sch. 23 para. 45(1)(ia) inserted by 2017 c. 10 Sch. 11 para. 6(3)
92(1)This paragraph applies in the case of a person who—U.K.
(a)reached the age of 75 before 22 June 2010, and
(b)immediately before 6 April 2011, had a member's unsecured pension fund by virtue of paragraph 11(6) and (7) of Schedule 28 to FA 2004 (cases where member's whereabouts are unknown at age 75).
(2)In a case where—
(a)the scheme administrator was unable to ascertain the person's whereabouts during the relevant period, but
(b)the person's whereabouts are ascertained by the scheme administrator after the end of that period,
the reference in paragraph 9(1)(a) of Schedule 28 to FA 2004 (drawdown pension year) to the day on which the member first becomes entitled to drawdown pension is to be read as a reference to the day on which the person's whereabouts are so ascertained.
(3)The “relevant period” is the period beginning with the person's 75th birthday and ending with 5 April 2011.
(4)In a case where the person's whereabouts have been ascertained by the scheme administrator within the period of 6 months ending on 6 April 2011, the reference in paragraph 9(1)(a) of that Schedule to the day on which the member first becomes entitled to drawdown pension is to be read as a reference to 6 April 2011.
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