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Finance Act 2004

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Changes over time for: Cross Heading: Benefit crystallisation event 6: meaning of “relevant lump sum”

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Changes and effects yet to be applied to Schedule 32 Crossheading Benefit-crystallisation-event-6-meaning-of-relevant-lump-sum:

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Benefit crystallisation event 6: meaning of “relevant lump sum”U.K.

15U.K.For the purposes of benefit crystallisation event 6 a lump sum is a relevant lump sum if it is—

(a)a pension commencement lump sum,

(b)a serious ill-health lump sum,

[F1(ba)an uncrystallised funds pension lump sum,] or

(c)a [F2pension commencement excess lump sum].

Textual Amendments

F1Sch. 32 para. 15(ba) inserted (17.12.2014) by Taxation of Pensions Act 2014 (c. 30), Sch. 1 para. 61

F2Words in Sch. 32 para. 15(c) substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 13(9), 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)

Modifications etc. (not altering text)

Commencement Information

I1Ss. 160-274, 281, Schs. 30-35 in force at 6.4.2006 but any power to make an order or regulations under those provisions may be exercised at any time after Royal Assent, see s. 284

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