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4. In regulation 14ZA(3)(b) (information provided to member by scheme administrator where it appears member may be first flexibly accessing pension rights)(1) for “£10,000”, in both places, substitute “£4,000”.
Regulations 14ZA to 14ZE were inserted by paragraphs 86 and 87 of Schedule 1 to the Taxation of Pensions Act 2014 (c.30), and regulation 14ZA was amended by S.I. 2015/1455.
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