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.

9 U.K. In section 172A after subsection (5A) insert—

“(5B) Subsection (5)(ba) applies only if the entitlement is held (or is to be held) by the successor under an arrangement under the pension scheme relating to the beneficiary or successor.”