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

Member's drawdown pension fund U.K.

6 (1) In Part 1 of Schedule 28 to FA 2004, paragraph 8 (member's unsecured pension fund) is amended as follows. U.K.

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

(3) In sub-paragraph (1A)(a), for “unsecured pension” substitute “ drawdown pension ”.

(4) Omit sub-paragraphs (2) and (3).

(5) In sub-paragraph (4), for “unsecured pension fund” (in each place) substitute “ drawdown pension fund ”.

(6) The heading before paragraph 8 becomes “ Member's drawdown pension fund ”.