60.Part 4 of Schedule 2 ensures that payments of income withdrawal from a dependant’s, nominee’s or successor’s drawdown fund are not subject to income tax where the preceding member, dependant, nominee or successor, as appropriate, died before age 75 and the designation of the funds into drawdown for the beneficiary was made within a two-year period. It also ensures that the equivalent payments from non-UK pension schemes will receive the same tax treatment.
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