# Taxation of Pensions Act 2014, Paragraph 14


In section 211(1) (value of crystallised rights for purposes of section 210)—
(a) omit the “and” at the end of paragraph (a), and
(b) after paragraph (b) insert
“, and
(c) the aggregate of the amount of the sums, and the market value of the assets, representing the member's flexi-access drawdown fund in respect of the arrangement on that date (if any).”

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Source: https://www.legislation.gov.uk/ukpga/2014/30/schedule/1/paragraph/14 (the official version)
Page: https://openlegislation.uk/taxation-of-pensions-act-2014/schedule-1/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

