Paragraph 25

In paragraph 18 of Schedule 29 (meaning of “charity lump sum death benefit”)—

(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, ”,

(b)

in sub-paragraph (2)(d) after “dependant's drawdown pension fund” insert “ , or the dependant's flexi-access drawdown fund, ”, and

(c)

in sub-paragraph (4) after “drawdown pension fund” insert “ , or flexi-access drawdown fund, ”.