# Taxation of Pensions Act 2014, Paragraph 7


In section 172A(5) (exceptions to provisions on surrender: entitlement to benefits)—
(a) in paragraph (b) after “dependant” insert “ , or nominee, ”,
(b) after paragraph (b) insert—
“(ba) a surrender (or agreement to surrender) by a dependant, nominee or successor of the member (“the beneficiary”) in return for the conferring, on a successor of the member, of an entitlement to benefits after the beneficiary's death,”, and
(c) in paragraph (c) for “or dependant” substitute “ , dependant, nominee or successor ”.

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Source: https://www.legislation.gov.uk/ukpga/2014/30/schedule/2/paragraph/7 (the official version)
Page: https://openlegislation.uk/taxation-of-pensions-act-2014/schedule-2/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.