# Taxation of Pensions Act 2014, Paragraph 61


In paragraph 15 of Schedule 32 (benefit crystallisation event 6: meaning of “relevant lump sum”) before the “or” at the end of 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/61 (the official version)
Page: https://openlegislation.uk/taxation-of-pensions-act-2014/schedule-1/paragraph-61
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

