# Taxation of Pensions Act 2014, Paragraph 31

Extent: E+W+S+N.I.

In section 636A of ITEPA 2003 (taxation of pension lump sums)—
(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b) in subsection (7) (definitions) after “ “drawdown pension fund lump sum death benefit”,” insert—
““flexi-access drawdown fund lump sum death benefit”,”.

---
Source: https://www.legislation.gov.uk/ukpga/2014/30/schedule/1/paragraph/31 (the official version)
Page: https://openlegislation.uk/taxation-of-pensions-act-2014/schedule-1/paragraph-31
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.