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Taxation of Pensions Act 2014

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This is the original version (as it was originally enacted).

Repeal and revocation of provisions relating to pre-6 April 2015 flexible drawdown

This section has no associated Explanatory Notes

32(1)In FA 2004 omit—

(a)in section 165(1), in pension rule 5, the second sentence,

(b)section 165(3A) and (3B),

(c)in section 167(1), in pension death benefit rule 4, the second sentence,

(d)section 167(2A) and (2B),

(e)in Schedule 28—

(i)paragraph 10(11),

(ii)paragraph 10A(11),

(iii)paragraphs 14A to 14E,

(iv)paragraph 24(11),

(v)paragraph 24A(9), and

(vi)paragraphs 24C to 24G, and

(f)in Schedule 34, paragraph 4A.

(2)In consequence of sub-paragraph (1), in Schedule 16 to FA 2011 omit paragraphs 1(3), 8(12), 10, 11(3), 18(12), 20 and 81(3).

(3)The Registered Pension Schemes (Prescribed Requirements of Flexible Drawdown Declaration) Regulations 2011 (S.I. 2011/1792) are revoked.

(4)The amendments made by sub-paragraphs (1) to (3) come into force on 6 April 2015.

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