Taxation of Pensions Act 2014 (c. 30)

SCHEDULES

SCHEDULE 1 U.K. Pension flexibility etc

Part 1 U.K. Drawdown pensions

Related amendment in Part 9 of ITEPA 2003 U.K.

31 U.K. In section 636A of ITEPA 2003 (taxation of pension lump sums)—

F1 (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) in subsection (7) (definitions) after “ “drawdown pension fund lump sum death benefit”,” insert—

““flexi-access drawdown fund lump sum death benefit”,”.

Textual Amendments

F1 Sch. 1 para. 31(a) omitted (with effect in accordance with s. 22(12) of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), s. 22(11)(b)(i)