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Taxation of Pensions Act 2014

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Explanatory Notes
Explanatory Notes
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
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Changes over time for: Paragraph 54

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17/12/2014- Amendment

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There are currently no known outstanding effects for the Taxation of Pensions Act 2014, Paragraph 54.

This section has no associated Explanatory Notes

54U.K.In section 166(1) (lump sums which may be paid by registered pension scheme) in the lump sum rule after paragraph (b) insert—

“(ba)an uncrystallised funds pension lump sum,”.

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Taxation of Pensions Act 2014

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Taxation of Pensions Act 2014

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