# Taxation of Pensions Act 2014, Paragraph 45


In paragraph 6(1) (definition of member's short-term annuity) after paragraph (c) insert—
“(ca) the member becomes entitled to it before 6 April 2015,”.

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Source: https://www.legislation.gov.uk/ukpga/2014/30/schedule/1/paragraph/45 (the official version)
Page: https://openlegislation.uk/taxation-of-pensions-act-2014/schedule-1/paragraph-45
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

