There are currently no known outstanding effects for the Taxation of Pensions Act 2014, Paragraph 14.
14U.K.In section 211(1) (value of crystallised rights for purposes of section 210)—
(a)omit the “and” at the end of paragraph (a), and
(b)after paragraph (b) insert “, and
(c)the aggregate of the amount of the sums, and the market value of the assets, representing the member's flexi-access drawdown fund in respect of the arrangement on that date (if any).”
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