Chwilio Deddfwriaeth

Chwiliad Uwch

Finance Act 2007

Status:

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

Unsecured and dependants' unsecured pensions: reference periods

8(1)Schedule 28 (pension rules) is amended as follows.

(2)In paragraph 10 (reference periods for unsecured pensions), for sub-paragraph (1) substitute—

“(1)Subject as follows, the period of five unsecured pension years beginning with the first unsecured pension year, and each succeeding period of five unsecured pension years, is a “reference period”.

(1A)Sub-paragraph (1B) applies if, at any time during a reference period (“the current reference period”), the member notifies the scheme administrator that the member wishes a new reference period to begin on the next day that is an anniversary of the reference date in relation to the current reference period.

(1B)The scheme administrator may determine—

(a)that the current reference period is to end immediately before that day (so that sub-paragraph (1) no longer applies), and

(b)that (subject to any further operation of this sub-paragraph) the period of five unsecured pension years beginning with that day, and each succeeding period of five unsecured pension years, is to be a reference period.

(1C)The first day of each reference period is, in relation to that period, “the reference date”.”

(3)In paragraph 24 (reference periods for dependants' unsecured pensions), for sub-paragraph (1) substitute—

“(1)Subject as follows, the period of five unsecured pension years beginning with the first unsecured pension year, and each succeeding period of five unsecured pension years, is a “reference period”.

(1A)Sub-paragraph (1B) applies if, at any time during a reference period (“the current reference period”), the dependant notifies the scheme administrator that the dependant wishes a new reference period to begin on the next day that is an anniversary of the reference date in relation to the current reference period.

(1B)The scheme administrator may determine—

(a)that the current reference period is to end immediately before that day (so that sub-paragraph (1) no longer applies), and

(b)that (subject to any further operation of this sub-paragraph) the period of five unsecured pension years beginning with that day, and each succeeding period of five unsecured pension years, is to be a reference period.

(1C)The first day of each reference period is, in relation to that period, “the reference date”.”

Yn ôl i’r brig

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