# Finance Act 2024, Paragraph 16: Amendments of Part 4 of FA 2004 (pension schemes etc)

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

In section 164 (authorised member payments), in subsection (2)(c), for the words from “for the purposes of” to the end substitute “as a relevant benefit crystallisation event for the purposes of section 637Q or 637S of ITEPA 2003 (availability of individual’s lump sum allowance and lump sum and death benefit allowance).”

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Source: https://www.legislation.gov.uk/ukpga/2024/3/schedule/9/paragraph/16 (the official version)
Page: https://openlegislation.uk/finance-act-2024/schedule-9/paragraph-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.