# Taxation of Pensions Act 2014, Paragraph 55


In section 166(2) (when a person becomes entitled to a lump sum under a registered pension scheme) before the “ and ” at the end of paragraph (a) insert—
“(aa) in the case of an uncrystallised funds pension lump sum, immediately before it is paid,”.

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Source: https://www.legislation.gov.uk/ukpga/2014/30/schedule/1/paragraph/55 (the official version)
Page: https://openlegislation.uk/taxation-of-pensions-act-2014/schedule-1/paragraph-55
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.