{
  "url": "https://openlegislation.uk/taxation-of-pensions-act-2014/schedule-1/paragraph-25",
  "json_url": "https://openlegislation.uk/taxation-of-pensions-act-2014/schedule-1/paragraph-25.json",
  "legislation": "ukpga/2014/30",
  "legislation_title": "Taxation of Pensions Act 2014",
  "legislation_url": "https://openlegislation.uk/taxation-of-pensions-act-2014",
  "path": "schedule/1/paragraph/25",
  "kind": "paragraph",
  "number": "25",
  "heading": null,
  "text": "In paragraph 18 of Schedule 29 (meaning of “charity lump sum death benefit”)—\n(a) in sub-paragraph (1)(c) after “in respect of an arrangement” insert “ , or in respect of the member's flexi-access drawdown fund in respect of an arrangement, ”,\n(b) in sub-paragraph (2)(d) after “dependant's drawdown pension fund” insert “ , or the dependant's flexi-access drawdown fund, ”, and\n(c) in sub-paragraph (4) after “drawdown pension fund” insert “ , or flexi-access drawdown fund, ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/30/schedule/1/paragraph/25",
    "retrieved_at": "2026-10-29T09:07:17.392538+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."
}