- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
6(1)Part 2 of Schedule 28 to FA 2004 (interpretation of pension death benefit rules) is amended as follows.
(2)In paragraph 15 (meaning of “dependant”), after sub-paragraph (2) insert—
“(2A)A child of the member is a dependant of the member if the child—
(a)has reached the age of 23, and
(b)is not within sub-paragraph (2)(b).
(2B)But this paragraph, so far as it has effect for the purpose of determining the meaning of “dependant”—
(a)in paragraphs 16 to 17 and 27A, and
(b)in paragraph 18 of Schedule 29,
has effect with the omission of sub-paragraph (2A).”
(3)In paragraph 22 (meaning of “dependant’s drawdown pension fund”)—
(a)in sub-paragraph (2)(a) and (aa) omit “to the dependant”, and
(b)in sub-paragraph (3), after “representing a” insert “person’s”.
(4)The amendments made by this paragraph come into force on the day after the day on which this Act is passed.
(5)The sub-paragraphs inserted by sub-paragraph (2)—
(a)apply for the purpose of determining whether a payment of an annuity is a payment of a dependants’ short-term annuity only if the annuity is purchased after the day on which this Act is passed, and
(b)apply for the purpose of determining whether a payment to a person is a payment of dependants’ income withdrawal if, but only if, the person reaches the age of 23 after the day on which this Act is passed.
(6)In sub-paragraph (5) “dependants’ short-term annuity” and “dependants’ income withdrawal” have the same meaning as in Part 4 of FA 2004.
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
Y Ddeddf Gyfan you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Y Ddeddf Gyfan heb Atodlenni you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Y Rhestrau you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys