Regulation 14 Amendment to regulation 174 (Commutation: small pensions)
In regulation 174 for paragraph (5)(b) substitute—
“(b)the lump sum is a trivial commutation lump sum death benefit as defined in paragraph 20 of Schedule 29 to FA 2004.”.
In regulation 174 for paragraph (5)(b) substitute—
“(b)the lump sum is a trivial commutation lump sum death benefit as defined in paragraph 20 of Schedule 29 to FA 2004.”.