Taxation of Pensions Act 2014 (c. 30)

SCHEDULES

SCHEDULE 2 U.K. Death of pension scheme member

Part 1 U.K. Death benefits: nominees and successors

Nominees and successors: further drawdown amendments U.K.

5 U.K. In section 172(1)(a) (assignment of rights or benefits) after “dependant” insert “ , nominee or successor ”.