Taxation of Pensions Act 2014

This section has no associated Explanatory Notes

47U.K.In paragraph 17(1) (definition of dependants' annuity) for paragraph (za) substitute—

(za)either—

(i)it is purchased together with a lifetime annuity payable to the member and the member becomes entitled to that lifetime annuity before 6 April 2015, or

(ii)it is purchased after the member's death and the dependant becomes entitled to it before 6 April 2015,.