Schedules

Schedule 9U.K.Pensions

Part 2U.K.Taxation of lump sums

Amendments of Part 4 of FA 2004 (pension schemes etc)U.K.

37(1)In paragraph 13 (defined benefits lump sum death benefit) sub-paragraph (1)(d) is amended as follows.

(2)After “pension protection lump sum death benefit,” insert “or”.

(3)Omit “or winding-up lump sum death benefit.”