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Finance Act 2015

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This is the original version (as it was originally enacted).

Minor and consequential amendments

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9(1)Section 172A (surrenders of benefits and rights) is amended as follows.

(2)In subsection (1)(aa) (surrender of rights to payments under certain annuities triggers operation of subsection (2)) after “lifetime annuity or dependants’ annuity” insert “, or nominees’ annuity or successors’ annuity,”.

(3)In subsection (9A)(b) (references to benefits include references to rights to payments under certain annuities) after “lifetime annuity or dependants’ annuity” insert “, or nominees’ annuity or successors’ annuity,”.

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