http://www.legislation.gov.uk/ukpga/2014/30/schedule/1/paragraph/30
Taxation of Pensions Act 2014
An Act to make provision in connection with the taxation of pensions.
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Statute Law Database
2017-02-07
Expert Participation
2016-09-15
SCHEDULES
SCHEDULE 1Pension flexibility etc
Part 1Drawdown pensions
Related amendment in the Pension Benefits Regulations 2006
30
1
In regulation 2(1) of the Pension Benefits (Insurance Company Liable as Scheme Administrator) Regulations 2006 (S.I. 2006/136) (payments in relation to which the insurance company is liable as scheme administrator)—
a
omit the “or” at the end of sub-paragraph (b), and
b
after sub-paragraph (c) insert
, or
d
a flexi-access drawdown fund lump sum death benefit.
2
The amendment made by sub-paragraph (1) is to be treated as having been made by the Commissioners for Her Majesty's Revenue and Customs in exercise of their powers under section 273A of FA 2004 (as amended by this Schedule).