Paragraph 91

(1)

This paragraph applies in the case of a person who—

(a)

reached the age of 75 on or after 22 June 2010 and before 6 April 2011, and

(b)

immediately before 6 April 2011, was entitled to unsecured pension.

(2)

Where the last unsecured pension year began on or after 7 April 2010—

(a)

pension rule 5 in section 165 of FA 2004 has effect in relation to that year as if for “100%” there were substituted “ 120% ”, and

(b)

for the purposes of that pension rule, the amount which, immediately before 6 April 2011, was the basis amount for that year by virtue of paragraph 10 of Schedule 28 to FA 2004 continues, on and after that date, to be the basis amount for that year.

(3)

The amendments made by paragraph 9 of this Schedule have effect in relation to drawdown pension years beginning on or after 6 April 2011.