# The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2026, Regulation 3: Section 255 of FA 2004


In section 255 of FA 2004 (assessments under Part 4), in subsection (1)(h), after sub-paragraph (vi) insert—
“(vii) section 637M(2) (flexi-access drawdown lump sum death benefits).”

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Source: https://www.legislation.gov.uk/ukdsi/2026/9780348283686/regulation/3 (the official version)
Page: https://openlegislation.uk/draft-pensions-abolition-of-lifetime-allowance-charge-etc-regulations-2026/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.