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Finance Act 2011

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Changes over time for: Paragraph 35

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Changes to legislation:

Finance Act 2011, Paragraph 35 is up to date with all changes known to be in force on or before 27 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. Help about Changes to Legislation

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). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1Sch. 16 para. 35(2)(c) omitted (with application in accordance with Sch. 2 para. 20 of the amending Act) by virtue of Taxation of Pensions Act 2014 (c. 30), Sch. 2 para. 19(4)(a)

F2Sch. 16 para. 35(3) omitted (with application in accordance with Sch. 2 para. 20 of the amending Act) by virtue of Taxation of Pensions Act 2014 (c. 30), Sch. 2 para. 19(4)(a)

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