# Finance Act 2011, Paragraph 11

Extent: E+W+S+N.I.

(1) In Part 4 of FA 2004, section 167 (pension death benefit rules) is amended as follows.
(2) In subsection (1)—
(a) in pension death benefit rule 3—
(i) for “If a dependant has not reached the age of 75, no payment of pension death benefit to the dependant” substitute “ No payment of pension death benefit ”,
(ii) for paragraph (c) substitute—
“(c) dependants' drawdown pension,”, and
(iii) for “the dependant” substitute “ a dependant ”;
(b) for pension death benefit rule 4 substitute— “ Pension death benefit rule 4 The total amount of dependants' drawdown pension paid to a dependant in each drawdown pension year in respect of a money purchase arrangement must not exceed 100% of the basis amount for the drawdown pension year. But this limit does not apply in relation to an arrangement to which subsection (2A) applies. ”;
(c) omit pension death benefit rules 5 and 6.
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/ukpga/2011/11/schedule/16/paragraph/11 (the official version)
Page: https://openlegislation.uk/finance-act-2011/schedule-16/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.