{
  "url": "https://openlegislation.uk/finance-act-2011/schedule-16/paragraph-59",
  "json_url": "https://openlegislation.uk/finance-act-2011/schedule-16/paragraph-59.json",
  "legislation": "ukpga/2011/11",
  "legislation_title": "Finance Act 2011",
  "legislation_url": "https://openlegislation.uk/finance-act-2011",
  "path": "schedule/16/paragraph/59",
  "kind": "paragraph",
  "number": "59",
  "heading": null,
  "text": "Until such time as the repeal of section 24A of the Pension Schemes (Northern Ireland) Act 1993 (requirements for interim arrangements) by paragraph 11 of Schedule 4 to the Pensions Act (Northern Ireland) 2008 has effect for all purposes, subsection (3) of that section has effect with the following amendments—\n(a) in paragraph (a)—\n(i) for “unsecured pension year” substitute “ drawdown pension year ”,\n(ii) after “twelve months” insert “ (disregarding the second sentence of pension rule 5) ”, and\n(iii) for “where the member has not reached the age of 75,” substitute “ or ”;\n(b) in paragraph (c)—\n(i) for “unsecured pension year” substitute “ drawdown pension year ”,\n(ii) after “twelve months” insert “ (disregarding the second sentence of pension death benefit rule 4) ”, and\n(iii) omit “and the member's widow, widower or surviving civil partner has not reached the age of 75, or”;\n(c) omit paragraphs (b) and (d).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2011/11/schedule/16/paragraph/59",
    "retrieved_at": "2026-10-29T09:09:31.813616+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."
}