xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"

SCHEDULES

SCHEDULE 1U.K.Pension flexibility etc

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

Definitions etcU.K.

55U.K.In section 166(2) (when a person becomes entitled to a lump sum under a registered pension scheme) before the “ and ” at the end of paragraph (a) insert—

(aa)in the case of an uncrystallised funds pension lump sum, immediately before it is paid,.