{
  "url": "https://openlegislation.uk/finance-act-2004/schedule-28/paragraph-22C",
  "json_url": "https://openlegislation.uk/finance-act-2004/schedule-28/paragraph-22C.json",
  "legislation": "ukpga/2004/12",
  "legislation_title": "Finance Act 2004",
  "legislation_url": "https://openlegislation.uk/finance-act-2004",
  "path": "schedule/28/paragraph/22C",
  "kind": "paragraph",
  "number": "22C",
  "heading": null,
  "text": "(1) Sub-paragraph (2) applies if—\n(a) a dependant's drawdown pension fund in respect of an arrangement came into being before 6 April 2015,\n(b) section 167(2A) did not apply to the arrangement immediately before 6 April 2015, and\n(c) the dependant notifies the scheme manager that the dependant wishes the fund to become the dependant's flexi-access drawdown fund in respect of the arrangement.\n(2) At—\n(a) the time the scheme manager accepts the notification, or\n(b) the start of 6 April 2015 if that is later,\nthe sums and assets that then make up that fund become newly-designated dependant funds, if they have not previously done so by the operation of paragraph 22B.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 28 paras. 22A-22D and cross-headings inserted (17.12.2014) (with effect in accordance with Sch. 1 para. 4(2) of the amending Act) by Taxation of Pensions Act 2014 (c. 30), Sch. 1 para. 4(1)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 28 paras. 22C, 22D substituted by S.I. 2006/207, reg. 14(3)(ea) (as inserted (6.4.2015) by Taxation of Pensions Act 2014 (c. 30), Sch. 1 para. 33(3)(c)(4) (with Sch. 1 para. 33(5))"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2004/12/schedule/28/paragraph/22C",
    "retrieved_at": "2026-10-29T09:17:16.113356+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}