Finance Act 2011 (c. 11)

SCHEDULES

SCHEDULE 16 Benefits under pension schemes

Part 3 Commencement and transitional provision

Lump sums and lump sum death benefits

102 The amendments made by paragraphs 27 to 30, 40, 42(2)(a) and (3), 63, 77(4), 81(2) and (4), 82(3) to (5) and 83 have effect in relation to lump sums paid on or after 6 April 2011.