# Taxation of Pensions Act 2014, Paragraph 13


In section 206(1) (payments which trigger special lump sum death benefits charge)—
(a) omit the “or” at the end of paragraph (b), and
(b) after paragraph (c) insert
“or
(d) a flexi-access drawdown fund lump sum death benefit,”.

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Source: https://www.legislation.gov.uk/ukpga/2014/30/schedule/1/paragraph/13 (the official version)
Page: https://openlegislation.uk/taxation-of-pensions-act-2014/schedule-1/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.