{
  "url": "https://openlegislation.uk/finance-act-2004/schedule-29/paragraph-13",
  "json_url": "https://openlegislation.uk/finance-act-2004/schedule-29/paragraph-13.json",
  "legislation": "ukpga/2004/12",
  "legislation_title": "Finance Act 2004",
  "legislation_url": "https://openlegislation.uk/finance-act-2004",
  "path": "schedule/29/paragraph/13",
  "kind": "paragraph",
  "number": "13",
  "heading": null,
  "text": "(1) For the purposes of this Part a lump sum death benefit is a defined benefits lump sum death benefit if—\n(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(b) it is paid in respect of a defined benefits arrangement,\n(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . and\n(d) it is not a pension protection lump sum death benefit, or trivial commutation lump sum death benefit ....\n...\n(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 29 para. 13 renumbered as Sch. 29 para. 13(1) (with effect in accordance with Sch. 16 paras. 85, 103 of the amending Act) by Finance Act 2011 (c. 11), Sch. 16 para. 33(2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sch. 29 para. 13(1)(a) omitted (with effect in accordance with Sch. 16 paras. 85, 103 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 16 para. 33(3)(a)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Sch. 29 para. 13(1)(c) omitted (with effect in accordance with Sch. 16 paras. 85, 103 of the amending Act) by virtue of Finance Act 2011 (c. 11), Sch. 16 para. 33(3)(b)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Word in Sch. 29 para. 13(1)(d) inserted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 37(2), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4; and (18.11.2024 for the tax year 2024-25 and subsequent tax years) by S.I. 2024/1012, regs. 1(2)(3), 17)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in Sch. 29 para. 13(1)(d) omitted (for the tax year 2024-25 and subsequent tax years) by virtue of Finance Act 2024 (c. 3), Sch. 9 paras. 37(3), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4; and (18.11.2024 for the tax year 2024-25 and subsequent tax years) by S.I. 2024/1012, regs. 1(2)(3), 17)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in Sch. 29 para. 13(1) omitted (with effect in accordance with s. 21(10) of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), s. 21(8)(a)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Sch. 29 para. 13(2) omitted (with effect in accordance with s. 21(10) of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), s. 21(8)(b)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2004/12/schedule/29/paragraph/13",
    "retrieved_at": "2026-10-29T09:17:16.113356+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}