{
  "url": "https://openlegislation.uk/taxation-of-pensions-act-2014/schedule-2/paragraph-15",
  "json_url": "https://openlegislation.uk/taxation-of-pensions-act-2014/schedule-2/paragraph-15.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/15",
  "kind": "paragraph",
  "number": "15",
  "heading": null,
  "text": "(1) Paragraph 18 of Schedule 29 (charity lump sum death benefit) is amended as follows.\n(2) After sub-paragraph (2) insert—\n“(2A) A lump sum death benefit is also a charity lump sum death benefit if—\n(a) it is paid on the death of an individual who is—\n(i) a nominee of the member, or\n(ii) a successor of the member,\n(b) there are no dependants of the member,\n(c) it is paid in respect of the individual's nominee's flexi-access drawdown fund or successor's flexi-access drawdown fund at the date of the individual's death in respect of an arrangement relating to the individual in the capacity of a nominee or successor of the member, and\n(d) it is paid to a charity nominated by the member or, if the member made no nomination, by the individual.”\n(3) In sub-paragraph (3) (cases where lump sum exceeds the permitted maximum) for “or (2)” substitute “ , (2) or (2A) ”.\n(4) In sub-paragraph (4) (meaning of “permitted maximum”) after “arrangement” insert “ , or the nominee's or successor's flexi-access drawdown fund in respect of the arrangement, ”.",
  "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/15",
    "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."
}