# Taxation of Pensions Act 2014, Paragraph 47


In paragraph 17(1) (definition of dependants' annuity) for paragraph (za) substitute—
“(za) either—
(i) it is purchased together with a lifetime annuity payable to the member and the member becomes entitled to that lifetime annuity before 6 April 2015, or
(ii) it is purchased after the member's death and the dependant becomes entitled to it before 6 April 2015,”.

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Source: https://www.legislation.gov.uk/ukpga/2014/30/schedule/1/paragraph/47 (the official version)
Page: https://openlegislation.uk/taxation-of-pensions-act-2014/schedule-1/paragraph-47
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.