There are currently no known outstanding effects for the Taxation of Pensions Act 2014, Paragraph 23.
23U.K.In paragraph 17 of Schedule 29 (meaning of “drawdown pension fund lump sum death benefit”)—
(a)in sub-paragraph (1)(a) for “under” substitute “ to be paid from the member's drawdown pension fund in respect of ”, and
(b)in sub-paragraph (2)(c) after “at the date of the dependant's death” insert “ to be paid from the dependant's drawdown pension fund ”.
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