2(1)Schedule 28 to FA 2004 (authorised pensions etc) is amended as follows.U.K.
(2)In paragraph 3 (lifetime annuities), after sub-paragraph (2C) insert—
“(2CA)The regulations may include provision having effect in relation to times before they are made if that provision does not increase any person's liability to tax.”
(3)In paragraph 17 (dependants' annuities), after sub-paragraph (4) insert—
“(4A)The regulations may include provision having effect in relation to times before they are made if that provision does not increase any person's liability to tax.”