Finance Act 2007

Consequential amendmentsU.K.

22(1)In section 167(2) of FA 2004 (meaning of “pension death benefit”), for ““Pension” substitute “ “In this Part “pension ”.U.K.

(2)In section 280(2) of that Act (index of expressions), insert at the appropriate place—

pension death benefitsection 167(2).

23(1)In section 1(1) of the Pension Schemes Act 1993 (c. 48) (categories of pension schemes), in paragraph (b) of the definition of “personal pension scheme”, omit “any of the paragraphs of”.U.K.

(2)In section 1(1) of the Pension Schemes (Northern Ireland) Act 1993 (c. 49) (categories of pension schemes), in paragraph (b) of the definition of “personal pension scheme”, omit “any of the paragraphs of”.