SCHEDULES

SCHEDULE 16 U.K.Benefits under pension schemes

Part 2 U.K.Consequential amendments

Finance Act 2004 U.K.

73 (1) In section 216 (benefit crystallisation events and amounts crystallised), the table in subsection (1) is amended as follows. U.K.

(2) In the entry for benefit crystallisation event 1, for “unsecured pension” substitute “ drawdown pension ”.

(3) In the entry for benefit crystallisation event 5A—

(a) for “unsecured pension” substitute “ drawdown pension ”;

(b) for “individual's unsecured pension fund” substitute “ individual's drawdown pension fund ”.