{
  "url": "https://openlegislation.uk/taxation-of-pensions-act-2014/schedule-1/paragraph-71",
  "json_url": "https://openlegislation.uk/taxation-of-pensions-act-2014/schedule-1/paragraph-71.json",
  "legislation": "ukpga/2014/30",
  "legislation_title": "Taxation of Pensions Act 2014",
  "legislation_url": "https://openlegislation.uk/taxation-of-pensions-act-2014",
  "path": "schedule/1/paragraph/71",
  "kind": "paragraph",
  "number": "71",
  "heading": null,
  "text": "(1) In paragraph 7(1) of Schedule 29 to FA 2004 (meaning of “trivial commutation lump sum”)—\n(a) after paragraph (a) insert—\n“(aa) it is paid in respect of a defined benefits arrangement,”,\n(b) in paragraph (d) (entitlement to benefits must be extinguished) for “the member's entitlement to benefits” substitute “ any entitlement to defined benefits that the member has ”, and\n(c) in paragraph (e) (member must have reached 60) for “the age of 60” substitute “ normal minimum pension age (or the ill-health condition is met) ”.\n(2) The amendments made by sub-paragraph (1) have effect for commutation periods beginning on or after 6 April 2015 and do so irrespective of whether the nominated date is before, on or after 6 April 2015.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/30/schedule/1/paragraph/71",
    "retrieved_at": "2026-10-29T09:07:17.392538+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}