# Finance Act 2024, Paragraph 63: Amendments of Schedule 29 to FA 2004

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

(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.
(2) In sub-paragraph (1)—
(a) at the end of paragraph (e) insert “and”;
(b) omit the “and” at the end of paragraph (f);
(c) omit paragraph (g).
(3) Omit sub-paragraphs (3) to (6).
(4) At the end insert—
“(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)—
(a) paragraph 7(8) (enhancement of allowances: primary protection);
(b) paragraph 12(3H) (enhancement of allowances: enhanced protection);
(c) paragraph 18(7) (enhancement of allowances: pre-commencement pension credits);
(d) paragraph 20A(8) (pension credits from previously crystallised rights);
(e) paragraph 20B(8) (individuals who are not always relevant UK individuals);
(f) paragraph 20E(9) (transfers from recognised overseas pension schemes).”

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Source: https://www.legislation.gov.uk/ukpga/2024/3/schedule/9/paragraph/63 (the official version)
Page: https://openlegislation.uk/finance-act-2024/schedule-9/paragraph-63
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.