{
  "url": "https://openlegislation.uk/finance-act-2024/schedule-9/paragraph-17",
  "json_url": "https://openlegislation.uk/finance-act-2024/schedule-9/paragraph-17.json",
  "legislation": "ukpga/2024/3",
  "legislation_title": "Finance Act 2024",
  "legislation_url": "https://openlegislation.uk/finance-act-2024",
  "path": "schedule/9/paragraph/17",
  "kind": "paragraph",
  "number": "17",
  "heading": "Amendments of Part 4 of FA 2004 (pension schemes etc)",
  "text": "(1) Section 166 (lump sum rule) is amended as follows.\n(2) In subsection (1), in the lump sum rule—\n(a) after paragraph (a) insert—\n“(aa) a pension commencement excess lump sum,”;\n(b) at the end of paragraph (e) insert “, or”;\n(c) omit paragraphs (g) and (h).\n(3) In subsection (2)—\n(a) omit paragraph (za);\n(b) in paragraph (a), for “any other pension commencement lump sum” substitute “a pension commencement lump sum or a pension commencement excess lump sum”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2024/3/schedule/9/paragraph/17",
    "retrieved_at": "2026-10-29T08:48:28.960167+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."
}