Finance Act 2015

Minor and consequential amendments

This section has no associated Explanatory Notes

22In section 579A of ITEPA 2003 (section applies to pensions under registered pension schemes, with exceptions) after subsection (2) insert—

(3)Chapter 17 of this Part provides exemptions for certain annuities (see sections 646B and 646C: certain beneficiaries’ annuities purchased out of unused or drawdown funds).