An obligation is imposed on an individual who had fulfilled the conditions for flexible drawdown (see ¶378-300) under an arrangement under a registered pension scheme (termed the ‘flexed’ scheme) at any time before 6 April 2015 and, after that date is an ‘accruing member’ of the flexed scheme or any other registered scheme.

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

Existing subscriber? Log in

No subscription?

Contact us to discuss your requirements.