SCHEDULES

SCHEDULE 1Pension flexibility etc

Part 1Drawdown pensions

Further drawdown amendments

14

In section 211(1) (value of crystallised rights for purposes of section 210)—

a

omit the “and” at the end of paragraph (a), and

b

after paragraph (b) insert

, and

c

the aggregate of the amount of the sums, and the market value of the assets, representing the member's flexi-access drawdown fund in respect of the arrangement on that date (if any).