SCHEDULES

SCHEDULE 16U.K.Benefits under pension schemes

Part 1U.K.Changes to benefits available under pension schemes etc

Lump sum death benefits to be payable to persons aged 75 or overU.K.

35(1)Paragraph 15 (uncrystallised funds lump sum death benefit) is amended as follows.U.K.

(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.”;

F1(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F2(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .