Regulation 11 The Registered Pension Schemes (Accounting and Assessment) Regulations 2005

In the Registered Pension Schemes (Accounting and Assessment) Regulations 2005^f1, in regulation 8 (modifications and application of TMA), in paragraph (3), in the modified section 9(1A)(ca), after sub-paragraph (v) insert—

“(vi)

section 637M(2) (certain flexi-access drawdown lump sum death benefits),”.