# Finance Act 2004, Paragraph 5ZA


(1) The provisions of Chapter 15A of Part 9 of ITEPA 2003 (lump sums under registered pension schemes) do not apply in relation to—
(a) a serious ill-health lump sum paid to a transfer member of a relevant non-UK scheme, or
(b) an authorised lump sum death benefit paid in respect of a transfer member of a relevant non-UK scheme who (at the time of the payment) is under 75.
(2) In this paragraph “authorised lump sum death benefit” means a lump sum death benefit permitted by the lump sum death benefit rule in section 168 of this Act to be paid in respect of a member of a registered pension scheme.

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Source: https://www.legislation.gov.uk/ukpga/2004/12/schedule/34/paragraph/5ZA (the official version)
Page: https://openlegislation.uk/finance-act-2004/schedule-34/paragraph-5ZA
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.