Taxation of Pensions Act 2014 (c. 30)

SCHEDULES

SCHEDULE 1 U.K. Pension flexibility etc

Part 5 U.K. Miscellaneous amendments

Winding-up lump sum death benefit U.K.

75 (1) In Schedule 29 to FA 2004 (authorised lump sums) omit paragraph 21 (which has come to have the effect that every winding-up lump sum death benefit is also a trivial commutation lump sum death benefit). U.K.

(2) In consequence of sub-paragraph (1), in Schedule 18 to FA 2011 omit paragraph 7.