Taxation of Pensions Act 2014

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23U.K.In paragraph 17 of Schedule 29 (meaning of “drawdown pension fund lump sum death benefit”)—

(a)in sub-paragraph (1)(a) for “under” substitute “ to be paid from the member's drawdown pension fund in respect of ”, and

(b)in sub-paragraph (2)(c) after “at the date of the dependant's death” insert “ to be paid from the dependant's drawdown pension fund ”.