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Finance Act 2007
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- Deddfau Cyhoeddus Cyffredinol y Deyrnas Unedig
- 2007 c. 11
- SCHEDULE 19
- Abolition of transfer lump...
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Changes over time for: Cross Heading: Abolition of transfer lump sum death benefit
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Changes to legislation:
Finance Act 2007, Cross Heading: Abolition of transfer lump sum death benefit is up to date with all changes known to be in force on or before 26 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
Changes and effects yet to be applied to Schedule 19 Crossheading Abolition-of-transfer-lump-sum-death-benefit:
- Sch. 24 para. 12(5)(za) inserted by 2015 c. 11 Sch. 20 para. 6(a)
- Sch. 24 para. 21A(A1) inserted by 2015 c. 11 Sch. 20 para. 7(2)
- Sch. 24 para. 4A(A1)(1) substituted for Sch. 24 para. 4A(1) by 2015 c. 11 Sch. 20 para. 3(2)
Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- Sch. 24 para. 12(5)(za) inserted by 2015 c. 11 Sch. 20 para. 6(a)
- Sch. 24 para. 21A(A1) inserted by 2015 c. 11 Sch. 20 para. 7(2)
- Sch. 24 para. 4A(A1)(1) substituted for Sch. 24 para. 4A(1) by 2015 c. 11 Sch. 20 para. 3(2)
Abolition of transfer lump sum death benefitU.K.
5U.K.In section 168(1) (lump sum death benefit rule), omit paragraph (g) (transfer lump sum death benefit).
6U.K.Omit section 172B(5)(a) (reduction for transfer lump sum death benefit).
7U.K.In section 188(5) (amounts not to be treated as contributions), omit paragraph (b) and the word “and” before it.
8U.K.In section 280(2) (index), omit the entry relating to transfer lump sum death benefit.
9U.K.In Schedule 29, omit paragraph 19 (transfer lump sum death benefit).
10U.K.In paragraph 17A of Schedule 36 (“enhanced protection”)—
(a)in sub-paragraph (1), insert “ or ” after paragraph (a) and omit paragraph (c) and the word “or” before it, and
(b)in sub-paragraph (2), omit “, or to a transfer lump sum death benefit being paid,”.
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