Regulation 32
F1Paragraph 36 of Schedule 36 (F2... right to payment of lump sum death benefit) F3does not apply in relation to the Pension Protection Fund.
Annotations
Textual amendments
- F1
Words in reg. 32 substituted (18.11.2024 for the tax year 2024-25 and subsequent tax years) by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 26(5)(a)
- F2
Words in reg. 32 omitted (18.11.2024 for the tax year 2024-25 and subsequent tax years) by virtue of The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 26(5)(b)
- F3
Word in reg. 32 substituted (18.11.2024 for the tax year 2024-25 and subsequent tax years) by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 26(5)(c)