{
  "url": "https://openlegislation.uk/finance-act-2024/schedule-9/paragraph-63",
  "json_url": "https://openlegislation.uk/finance-act-2024/schedule-9/paragraph-63.json",
  "legislation": "ukpga/2024/3",
  "legislation_title": "Finance Act 2024",
  "legislation_url": "https://openlegislation.uk/finance-act-2024",
  "path": "schedule/9/paragraph/63",
  "kind": "paragraph",
  "number": "63",
  "heading": "Amendments of Schedule 29 to FA 2004",
  "text": "(1) In Schedule 29 to FA 2004 (registered pension schemes: authorised lump sums: supplementary), paragraph 4A (uncrystallised funds pension lump sum) is amended as follows.\n(2) In sub-paragraph (1)—\n(a) at the end of paragraph (e) insert “and”;\n(b) omit the “and” at the end of paragraph (f);\n(c) omit paragraph (g).\n(3) Omit sub-paragraphs (3) to (6).\n(4) At the end insert—\n“(8) For further provision about circumstances in which a lump sum is not an uncrystallised funds pension lump sum, see the following provisions of Part 2 of Schedule 36 (transitional provision and saving: pre-commencement rights: enhancement of allowances)—\n(a) paragraph 7(8) (enhancement of allowances: primary protection);\n(b) paragraph 12(3H) (enhancement of allowances: enhanced protection);\n(c) paragraph 18(7) (enhancement of allowances: pre-commencement pension credits);\n(d) paragraph 20A(8) (pension credits from previously crystallised rights);\n(e) paragraph 20B(8) (individuals who are not always relevant UK individuals);\n(f) paragraph 20E(9) (transfers from recognised overseas pension schemes).”",
  "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/63",
    "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."
}