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Taxation of Pensions Act 2014
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- UK Public General Acts
- 2014 c. 30
- SCHEDULE 1
- Part 2
- Paragraph 41
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Further annuities amendments
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41In section 165(1) of FA 2004 (the pension rules) in pension rule 2 (death of a member)—
(a)in the first sentence after “an annuity,” insert “and if in the case of an annuity that day was before 6 April 2015,”,
(b)after that sentence insert—
“If the member becomes entitled to an annuity on or after 6 April 2015 and the annuity is payable until the later of the member’s death and the end of a term certain, payment of the annuity may continue to be made (to any person) until the end of that term.”, and
(c)in the final sentence for “But no other” substitute “Except as provided by the preceding provisions of this rule, no”.
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