SCHEDULES
SCHEDULE 5Pension flexibility
Serious ill-health lump sums
3
1
In consequence of the amendment made by paragraph 1(2), in Part 4 of FA 2004—
a
in section 164(2)(b) omit “, the serious ill-health lump sum charge”,
b
omit section 272A(7)(a)(ii),
c
in section 280(2) omit the entry for “serious ill-health lump sum charge”, and
d
in Schedule 34—
i
omit paragraph 1(3)(ca), and
ii
in paragraph 5 omit “, serious ill-health lump sum charge”.
2
In consequence of the amendment made by paragraph 1(2), in section 30(1) of ITA 2007 omit the entry for section 205A of FA 2004.
3
In consequence of the amendments made by paragraphs 1 and 2 and sub-paragraphs (1) and (2)—
a
in Schedule 16 to FA 2011, omit paragraphs 28(2)(a), 40, 42(3), 63, 77(4), 81(2) and (4)(b) and 83, and
b
omit section 2(4) of the Taxation of Pensions Act 2014.