{
  "url": "https://openlegislation.uk/finance-act-2007/schedule-27/part-3",
  "json_url": "https://openlegislation.uk/finance-act-2007/schedule-27/part-3.json",
  "legislation": "ukpga/2007/11",
  "legislation_title": "Finance Act 2007",
  "legislation_url": "https://openlegislation.uk/finance-act-2007",
  "path": "schedule/27/part/3",
  "kind": "part",
  "number": "3",
  "heading": "Pensions",
  "text": "(1) Alternatively secured pensions etc\nThese repeals have effect in accordance with Schedule 19 to this Act.\nShort title and chapter\nExtent of repeal\nInheritance Tax Act 1984 (c. 51)\nIn section 151C(4), the word “and” at the end of the definition of “dependant”.\nIn Schedule 2, paragraph 6A.\nIncome Tax (Earnings and Pensions) Act 2003 (c. 1)\nIn section 636A—\n(a)in subsection (1), paragraph (f) and the word “or” before it, and\n(b)in subsection (7), the words “ “transfer lump sum death benefit”,”.\nFinance Act 2004 (c. 12)\nSection 168(1)(g).\nSection 172B(5)(a).\nIn section 188(5), paragraph (b) and the word “and” before it.\nIn section 280(2), the entry relating to transfer lump sum death benefit.\nIn Schedule 28, paragraph 12(3) and (4).\nIn Schedule 29, paragraph 19.\nIn Schedule 34, in—\n(a)paragraph 1(6), and\n(b)paragraph 4(3),\nthe words from “but also” to the end.\nIn Schedule 36, in paragraph 17A—\n(a)in sub-paragraph (1), paragraph (c) and the word “or” before it, and\n(b)in sub-paragraph (2), the words “, or to a transfer lump sum death benefit being paid,”.\nFinance Act 2006 (c. 25)\nIn Schedule 22, paragraph 11.\n(2) Miscellaneous\nThese repeals have effect in accordance with Schedule 20 to this Act.\nShort title and chapter\nExtent of repeal\nPension Schemes Act 1993 (c. 48)\nIn section 1(1), in the definition of “personal pension scheme”, in paragraph (b), the words “any of the paragraphs of”.\nPension Schemes (Northern Ireland) Act 1993 (c. 49)\nIn section 1(1), in the definition of “personal pension scheme”, in paragraph (b), the words “any of the paragraphs of”.\nFinance Act 2004 (c. 12)\nIn section 154—\n(a)subsection (3), and\n(b)in subsection (4), the words “and section 155”.\nSection 155.\nIn section 273—\n(a)in subsection (5)(a), the words “was established by a person or body specified in section 154(1)(a) to (g) (insurance companies etc) and”, and\n(b)in subsection (7), the words “was established by a person or body specified in section 154(1)(a) to (g) and”.\nIn Schedule 29—\n(a)in paragraph 1(1), paragraph (e) (but not including the word “and” at the end), and\n(b)paragraph 10(3)(a).\nIn Schedule 29A, paragraph 22(2).\nIn Schedule 36, in paragraph 12—\n(a)in sub-paragraph (7), paragraph (a) and, in paragraph (b), the words “held for the purposes of, or representing accrued rights under, the arrangement”,\n(b)in sub-paragraph (8)(a), the words “, or two or more money purchase arrangements that are not cash balance arrangements,” and the word “or” at the end, and\n(c)in sub-paragraph (9)(a), the words “, or each of the arrangements,” and the word “and” at the end.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/11/schedule/27/part/3",
    "retrieved_at": "2026-10-29T09:12:51.142391+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."
}