Paragraph 35
United Kingdom
(1)
Paragraph 15 (uncrystallised funds lump sum death benefit) is amended as follows.
(2)
In sub-paragraph (1)—
(a)
omit paragraphs (a) and (c);
(b)
at the end of paragraph (d) insert
“, and
(e)it is not a charity lump sum death benefit.”;
F1(c)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F2(3)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Annotations
Textual amendments
- F1
Sch. 16 para. 35(2)(c) omitted (with application in accordance with Sch. 2 para. 20 of the amending Act) by virtue of Taxation of Pensions Act 2014 (c. 30), Sch. 2 para. 19(4)(a)
- F2
Sch. 16 para. 35(3) omitted (with application in accordance with Sch. 2 para. 20 of the amending Act) by virtue of Taxation of Pensions Act 2014 (c. 30), Sch. 2 para. 19(4)(a)