Paragraph 2

United Kingdom

(1)

In section 165(1) (pension rules) is amended as follows.

(2)

In pension rule 2 (guaranteed pensions)—

(a)

for “, an annuity or alternatively secured pension” substitute “ or an annuity ”, and

(b)

for “, annuity or alternatively secured pension” substitute “ or annuity ”.

F1(3)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations

F1: Sch. 19 para. 2(3) omitted (with effect in accordance with Sch. 16 paras. 85, 107 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 16 para. 84(c)(i)