# Taxation of Pensions Act 2014, Paragraph 75


(1) In Schedule 29 to FA 2004 (authorised lump sums) omit paragraph 21 (which has come to have the effect that every winding-up lump sum death benefit is also a trivial commutation lump sum death benefit).
(2) In consequence of sub-paragraph (1), in Schedule 18 to FA 2011 omit paragraph 7.

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Source: https://www.legislation.gov.uk/ukpga/2014/30/schedule/1/paragraph/75 (the official version)
Page: https://openlegislation.uk/taxation-of-pensions-act-2014/schedule-1/paragraph-75
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.