{
  "url": "https://openlegislation.uk/finance-act-2011/schedule-16/paragraph-24",
  "json_url": "https://openlegislation.uk/finance-act-2011/schedule-16/paragraph-24.json",
  "legislation": "ukpga/2011/11",
  "legislation_title": "Finance Act 2011",
  "legislation_url": "https://openlegislation.uk/finance-act-2011",
  "path": "schedule/16/paragraph/24",
  "kind": "paragraph",
  "number": "24",
  "heading": null,
  "text": "(1) Paragraph 1 (pension commencement lump sum) is amended as follows.\n(2) In sub-paragraph (1)—\n(a) omit paragraph (a);\n(b) in paragraph (b), after “available” insert “ (but see sub-paragraph (3A)) ”.\n(3) After sub-paragraph (3) insert—\n“(3A) In a case where—\n(a) the member becomes entitled to a lump sum before reaching the age of 75, but\n(b) it is not paid to the member until after the member has reached that age,\nthe reference in sub-paragraph (1)(b) to the lump sum being paid is to be read as a reference to the member becoming entitled to it.”\n(4) In sub-paragraph (6), for the words from “even though” to the end substitute “ even though the condition in sub-paragraph (1)(c) is not met. ”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2011/11/schedule/16/paragraph/24",
    "retrieved_at": "2026-10-29T09:09:31.813616+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."
}