Taxation of Pensions Act 2014 (c. 30)

SCHEDULES

SCHEDULE 2 Death of pension scheme member

Part 2 Lump sum death benefits

Commencement

20 The amendments made by paragraphs 17 and 19 apply to lump sums paid on or after 6 April 2015, and the amendment made by paragraph 18 comes into force on that day.