SCHEDULES

SCHEDULE 16Benefits under pension schemes

Part 1Changes to benefits available under pension schemes etc

Lump sum death benefits to be payable to persons aged 75 or over

35

1

Paragraph 15 (uncrystallised funds lump sum death benefit) is amended as follows.

2

In sub-paragraph (1)—

a

omit paragraphs (a) and (c);

b

at the end of paragraph (d) insert

, and

e

it is not a charity lump sum death benefit.

F1c

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F23

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