Paragraph 16

(1)

In Part 2 of Schedule 28 to FA 2004, paragraph 22 (dependant's unsecured pension fund) is amended as follows.

(2)

In sub-paragraph (1), for “dependant's unsecured pension fund” substitute “ dependant's drawdown pension fund ”.

(3)

In sub-paragraph (2)(a), for “dependant's unsecured pension” substitute “dependants' drawdown pension”.

(4)

In sub-paragraph (3)—

(a)

for “dependant's unsecured pension fund” (in both places) substitute “ dependant's drawdown pension fund ”;

(b)

in paragraph (a), for “an unsecured pension fund” substitute “ a drawdown pension fund ”.

(5)

The heading before paragraph 22 becomes “ Dependant's drawdown pension fund ”.