Taxation of Pensions Act 2014 (c. 30)

SCHEDULES

SCHEDULE 1 U.K. Pension flexibility etc

Part 3 U.K. Pension payments out of uncrystallised funds

Definitions etc U.K.

54 U.K. In section 166(1) (lump sums which may be paid by registered pension scheme) in the lump sum rule after paragraph (b) insert—

“(ba) an uncrystallised funds pension lump sum,”.