There are currently no known outstanding effects for the Finance Act 2015, Cross Heading: Nominees' annuities and successors' annuities to be authorised payments.
2(1)Section 167(1) (the pension death benefit rules) is amended as follows.U.K.
(2)In pension death benefit rule 3A (payments that may, by way of exception, be made to a nominee) after “other than” insert “a nominees' annuity in respect of a money purchase arrangement or”.
(3)In pension death benefit rule 3B (payments that may, by way of exception, be made to a successor) after “other than” insert “a successors' annuity in respect of a money purchase arrangement or”.
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