Paragraph 31
United Kingdom
In section 636A of ITEPA 2003 (taxation of pension lump sums)—
F1(a)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b)
in subsection (7) (definitions) after “ “drawdown pension fund lump sum death benefit”,” insert—
““flexi-access drawdown fund lump sum death benefit”,”.
Annotations
Textual amendments
- F1
Sch. 1 para. 31(a) omitted (with effect in accordance with s. 22(12) of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), s. 22(11)(b)(i)