SCHEDULES
SCHEDULE 10

Sharing of pensions etc. on divorce or annulment

Rule in section 636A prohibiting assignment or surrender
14
In section 636A(7) of the Taxes Act 1988 (restriction on assignment or surrender of right to income withdrawals after death of member), after “surrender” there shall be inserted “ , except for the purpose of giving effect to a pension sharing order or provision ”.
Sch. 10 applied (with modifications) (10.5.2000) by S.I. 2000/1085, regs. 3-8
Sch. 10 applied (S.) (28.1.2002) by S.I. 1995/365, Pt. W para. W14(2) (as inserted (28.1.2002) by S.S.I. 2001/465, reg. 3, Sch. 1)