Taxation of Pensions Act 2014

This section has no associated Explanatory Notes

11U.K.In section 172B(2) (rights of a “relevant member”)—

(a)in paragraph (a) after “dependant” insert “ or nominee or successor ”, and

(b)after paragraph (aa) insert—

(ab)rights representing the nominee's flexi-access drawdown fund or successor's flexi-access drawdown fund in respect of an arrangement under the pension scheme,.