{
  "url": "https://openlegislation.uk/finance-act-2011/schedule-16/paragraph-77",
  "json_url": "https://openlegislation.uk/finance-act-2011/schedule-16/paragraph-77.json",
  "legislation": "ukpga/2011/11",
  "legislation_title": "Finance Act 2011",
  "legislation_url": "https://openlegislation.uk/finance-act-2011",
  "path": "schedule/16/paragraph/77",
  "kind": "paragraph",
  "number": "77",
  "heading": null,
  "text": "(1) Section 280(2) (general index) is amended as follows.\n(2) Omit the entries relating to “dependant's alternatively secured pension fund” and “member's alternatively secured pension fund”.\n(3) Omit the entries relating to “dependant's unsecured pension fund” and “member's unsecured pension fund” and at the appropriate place insert—\n“\ndependant's drawdown pension fund\nparagraph 22 of Schedule 28”;\n“member's drawdown pension fund\nparagraph 8 of Schedule 28\n”.\n(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(5) Omit the entry relating to “unsecured pension fund lump sum death benefit” and at the appropriate place insert—\n“\ndrawdown pension fund lump sum death benefit\nparagraph 17 of Schedule 29\n”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 16 para. 77(4) omitted (with effect in accordance with Sch. 5 para. 4 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 5 para. 3(3)(a)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2011/11/schedule/16/paragraph/77",
    "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."
}