# Taxation of Pensions Act 2014, Paragraph 54


In section 166(1) (lump sums which may be paid by registered pension scheme) in the lump sum rule after paragraph (b) insert—
“(ba) an uncrystallised funds pension lump sum,”.

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Source: https://www.legislation.gov.uk/ukpga/2014/30/schedule/1/paragraph/54 (the official version)
Page: https://openlegislation.uk/taxation-of-pensions-act-2014/schedule-1/paragraph-54
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.