Finance Act 2014, Paragraph 10 is up to date with all changes known to be in force on or before 04 March 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.
10(1)Section 172A (payments by registered pension schemes: surrender) is amended as follows.U.K.
(2)In subsection (5) omit paragraph (d).
(3)After subsection (5) insert—
“(5A)Subsection (5)(b) applies only if the entitlement is held (or is to be held) by the dependant under an arrangement under the pension scheme relating to the member or dependant.”
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