{
  "url": "https://openlegislation.uk/finance-act-2015/schedule-4/paragraph-7",
  "json_url": "https://openlegislation.uk/finance-act-2015/schedule-4/paragraph-7.json",
  "legislation": "ukpga/2015/11",
  "legislation_title": "Finance Act 2015",
  "legislation_url": "https://openlegislation.uk/finance-act-2015",
  "path": "schedule/4/paragraph/7",
  "kind": "paragraph",
  "number": "7",
  "heading": null,
  "text": "In Schedule 32 (supplementary provisions about benefit crystallisation events)—\n(a) in paragraph 1 (meaning of “the relevant pension schemes”: in certain cases means schemes of which the individual was a member immediately before death) after “5C” insert “ or 5D ”,\n(b) in paragraph 4(1) (further provision about benefit crystallisation event 4) for the words from “if” to “purchased” substitute\n“if—\n(a) the lifetime annuity or a related dependants' annuity or a related nominees' annuity is, or\n(b) the lifetime annuity and a related dependants' annuity are, or\n(c) the lifetime annuity and a related nominees' annuity are, or\n(d) a related dependants' annuity and a related nominees' annuity are, or\n(e) the lifetime annuity and a related dependants' annuity and a related nominees' annuity are,\npurchased ”,\n(c) in paragraph 14B (event 5C: meaning of “relevant two-year period”), and in the italic heading before that paragraph, for “event 5C” substitute “ events 5C and 5D ”, and\n(d) in paragraph 14C(1) (event 5C: meaning of “relevant unused uncrystallised funds”), and in the italic heading before paragraph 14C, for “event 5C” substitute “ events 5C and 5D ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2015/11/schedule/4/paragraph/7",
    "retrieved_at": "2026-10-29T09:07:01.784220+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."
}