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80(1)Schedule 32 (benefit crystallisation events: supplementary) is amended as follows.
(2)In paragraph 3 (benefit crystallisation events 1 and 2: prevention of overlap)—
(a)in sub-paragraph (1), for “unsecured pension fund” substitute “drawdown pension fund”;
(b)in sub-paragraph (2), for “unsecured pension” substitute “drawdown pension”.
(3)In paragraph 4 (benefit crystallisation events 1 and 4: prevention of overlap)—
(a)in sub-paragraph (1), for “unsecured pension fund” substitute “drawdown pension fund”;
(b)in sub-paragraph (2), for “unsecured pension” substitute “drawdown pension”.
(4)In paragraph 5 (benefit crystallisation events 1 and 5: hybrid arrangements), in sub-paragraph (2), omit the words from “(with the effect that” to the end.
(5)In paragraph 17 (benefit crystallisation event 8: prevention of overlap with other events), in sub-paragraph (2)—
(a)for “unsecured pension fund” substitute “drawdown pension fund”;
(b)for “unsecured pension” substitute “drawdown pension”.
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