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Taxation of Pensions Act 2014
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- UK Public General Acts
- 2014 c. 30
- SCHEDULE 1
- Part 1
- Paragraph 21
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21In paragraph 22(2) of Schedule 28 (meaning of “dependant’s drawdown pension fund”: funds designated as available for dependants’ drawdown pension)—
(a)in the opening words omit “they”,
(b)in paragraph (a) for “have been designated at any time” substitute “they have, at any time before 6 April 2015, been designated”,
(c)before the “or” at the end of paragraph (a) insert—
“(aa)they have, at any time on or after 6 April 2015, been designated under the arrangement as available for the payment of dependants’ drawdown pension to the dependant, and—
(i)sums or assets held for the purposes of the arrangement have, at any time before 6 April 2015, been designated under the arrangement as so available, and
(ii)section 167(2A) did not apply to the arrangement immediately before 6 April 2015,”, and
(d)in paragraph (b)—
(i)at the beginning insert “they”, and
(ii)for “sums or assets which have been so designated or” substitute “dependant-designated funds under paragraph (a) or (aa) or from sums or assets”.
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