# Finance Act 2011, Paragraph 35

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

(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.”;
(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

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Source: https://www.legislation.gov.uk/ukpga/2011/11/schedule/16/paragraph/35 (the official version)
Page: https://openlegislation.uk/finance-act-2011/schedule-16/paragraph-35
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.