{
  "url": "https://openlegislation.uk/finance-act-2011/schedule-16/paragraph-7",
  "json_url": "https://openlegislation.uk/finance-act-2011/schedule-16/paragraph-7.json",
  "legislation": "ukpga/2011/11",
  "legislation_title": "Finance Act 2011",
  "legislation_url": "https://openlegislation.uk/finance-act-2011",
  "path": "schedule/16/paragraph/7",
  "kind": "paragraph",
  "number": "7",
  "heading": null,
  "text": "(1) In Part 1 of Schedule 28 to FA 2004, paragraph 9 (unsecured pension year) is amended as follows.\n(2) In sub-paragraph (1)—\n(a) for “ “Unsecured pension year”” substitute “ “Drawdown pension year” ”;\n(b) in paragraph (a), for “unsecured pension” substitute “ drawdown pension ”;\n(c) at the end insert—\n“This is subject to paragraph 10B.”\n(3) For sub-paragraph (2) substitute—\n“(2) The drawdown pension year in which the member dies is the last drawdown pension year and ends immediately before the member's death.”\n(4) The heading before paragraph 9 becomes “ Drawdown pension year and basis amount for drawdown pension year ”.",
  "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/7",
    "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."
}