{
  "url": "https://openlegislation.uk/taxation-of-pensions-act-2014/schedule-2/paragraph-14",
  "json_url": "https://openlegislation.uk/taxation-of-pensions-act-2014/schedule-2/paragraph-14.json",
  "legislation": "ukpga/2014/30",
  "legislation_title": "Taxation of Pensions Act 2014",
  "legislation_url": "https://openlegislation.uk/taxation-of-pensions-act-2014",
  "path": "schedule/2/paragraph/14",
  "kind": "paragraph",
  "number": "14",
  "heading": null,
  "text": "In section 280(2) (index of defined expressions) at the appropriate places insert—\n“\ndependant (of a member of a registered pension scheme)\nparagraph 15 of Schedule 28\n”\n“\nnominee (of a member of a registered pension scheme)\nparagraph 27A of Schedule 28\n”\n“\nnominees' drawdown pension\nparagraph 27B of Schedule 28\n”\n“\nnominee's flexi-access drawdown fund\nparagraph 27E of Schedule 28\n”\n“\nnominees' income withdrawal\nparagraph 27D of Schedule 28\n”\n“\nnominees' short-term annuity\nparagraph 27C of Schedule 28\n”\n“\nsuccessor (of a member of a registered pension scheme)\nparagraph 27F of Schedule 28\n”\n“\nsuccessors' drawdown pension\nparagraph 27G of Schedule 28\n”\n“\nsuccessor's flexi-access drawdown fund\nparagraph 27K of Schedule 28\n”\n“\nsuccessors' income withdrawal\nparagraph 27J of Schedule 28\n”\n“\nsuccessors' short-term annuity\nparagraph 27H of Schedule 28\n”",
  "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/2/paragraph/14",
    "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."
}