Charity lump sum death benefits
5(1)In paragraph 18(1A) of Schedule 29 to FA 2004 (when lump sum paid out of uncrystallised funds is charity lump sum death benefit), omit paragraph (a) (member must have died after reaching 75).
(2)The amendment made by sub-paragraph (1) has effect in relation to lump sums paid after the day on which this Act is passed.