Options to Change Benefits Options to Change Benefits
United Kingdom
- D.10Option to exchange lump sum for pension
- D.11Option for members in serious ill-health to exchange whole pension for lump sum
Notes on Schedule 1
Modifications
- C1
Schs. 1-3 modified (14.7.2026 for the tax year 2014-15 and subsequent tax years) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2026 (S.I. 2026/673), regs. 1(2), 10