There are currently no known outstanding effects for the Finance Act 2024, Paragraph 17.
17(1)Section 166 (lump sum rule) is amended as follows.
(2)In subsection (1), in the lump sum rule—
(a)after paragraph (a) insert—
“(aa)a pension commencement excess lump sum,”;
(b)at the end of paragraph (e) insert “, or”;
(c)omit paragraphs (g) and (h).
(3)In subsection (2)—
(a)omit paragraph (za);
(b)in paragraph (a), for “any other pension commencement lump sum” substitute “a pension commencement lump sum or a pension commencement excess lump sum”.
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