# Finance Act 2004, Paragraph 15

Extent: E+W+S+N.I.

For the purposes of benefit crystallisation event 6 a lump sum is a relevant lump sum if it is—
(a) a pension commencement lump sum,
(b) a serious ill-health lump sum,
(ba) an uncrystallised funds pension lump sum, or
(c) a pension commencement excess lump sum.

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Source: https://www.legislation.gov.uk/ukpga/2004/12/schedule/32/paragraph/15 (the official version)
Page: https://openlegislation.uk/finance-act-2004/schedule-32/paragraph-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.