{
  "url": "https://openlegislation.uk/finance-act-2011/schedule-16/paragraph-41",
  "json_url": "https://openlegislation.uk/finance-act-2011/schedule-16/paragraph-41.json",
  "legislation": "ukpga/2011/11",
  "legislation_title": "Finance Act 2011",
  "legislation_url": "https://openlegislation.uk/finance-act-2011",
  "path": "schedule/16/paragraph/41",
  "kind": "paragraph",
  "number": "41",
  "heading": null,
  "text": "(1) In Part 4 of FA 2004, section 206 (special lump sum death benefits charge) is amended as follows.\n(2) In subsection (1), for paragraph (c) substitute—\n“(c) a drawdown pension fund lump sum death benefit,”.\n(3) After that subsection insert—\n“(1A) The special lump sum death benefits charge also arises where—\n(a) a defined benefits lump sum death benefit, or\n(b) an uncrystallised funds lump sum death benefit,\nis paid by a registered pension scheme in respect of a member who had reached the age of 75 at the date of the member's death.”\n(4) In subsection (4), for “35%” substitute “ 55% ”.\n(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 16 para. 41(5) 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. 17(5)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2011/11/schedule/16/paragraph/41",
    "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."
}