Finance Act 2011

50(1)Section 12(dispositions allowable for income tax or conferring benefits under pension scheme) is amended as follows.U.K.

(2)In subsection (2F), omit paragraph (b)(and the “and” before it).

(3)In subsection (2G)—

(a)omit the definitions of “lump sum death benefit”, “pension death benefit” and “relevant dependant”;

(b)in the definition of “pension”, for “that Part” substitute “ Part 4 ”.