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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