Regulation 3 Section 255 of FA 2004
In section 255 of FA 2004 (assessments under Part 4)f1, in subsection (1)(h), after sub-paragraph (vi) insert—
“(vii)section 637M(2) (flexi-access drawdown lump sum death benefits)f2.”
Annotations
Footnotes
- f1
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2004 c. 12. Section 38 of FA 2024 provides that a reference to FA followed by a year is a reference to a Finance Act of that year. Section 255 was amended by paragraph 19 of Schedule 17 to FA 2011 (c. 11), paragraph 16 of Schedule 4 to FA 2017 (c. 10), paragraph 7 of Schedule 9 to FA 2024 and by S.I. 2024/1012.
- f2
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Section 637M of ITEPA 2003 was inserted by paragraph 41 of Schedule 9 to FA 2024. It was amended by S.I. 2024/1012.