Finance Act 2011 (c. 11)

SCHEDULES

SCHEDULE 16 U.K. Benefits under pension schemes

Part 1 U.K. Changes to benefits available under pension schemes etc

Dependant's drawdown pension fund U.K.

16 (1) In Part 2 of Schedule 28 to FA 2004, paragraph 22 (dependant's unsecured pension fund) is amended as follows. U.K.

(2) In sub-paragraph (1), for “dependant's unsecured pension fund” substitute “ dependant's drawdown pension fund ”.

(3) In sub-paragraph (2)(a), for “dependant's unsecured pension” substitute “dependants' drawdown pension”.

(4) In sub-paragraph (3)—

(a) for “dependant's unsecured pension fund” (in both places) substitute “ dependant's drawdown pension fund ”;

(b) in paragraph (a), for “an unsecured pension fund” substitute “ a drawdown pension fund ”.

(5) The heading before paragraph 22 becomes “ Dependant's drawdown pension fund ”.