Taxation of Pensions Act 2014

This section has no associated Explanatory Notes

38U.K.In paragraph 6 (definition of member's short-term annuity) after sub-paragraph (1) insert—

(1ZA)For the purposes of this Part, but subject to any provision made under sub-paragraph (1C)(za), an annuity payable to the member is also a short-term annuity if—

(a)it is purchased by the application of sums or assets representing the whole or any part of the member's drawdown pension fund, or of the member's flexi-access drawdown fund, in respect of an arrangement,

(b)it is payable by an insurance company,

(c)the member becomes entitled to it on or after 6 April 2015, and

(d)it is payable for a term which does not exceed five years.