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Taxation of Pensions Act 2014

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Changes over time for: Paragraph 23

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There are currently no known outstanding effects for the Taxation of Pensions Act 2014, Paragraph 23. Help about Changes to Legislation

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23(1)Section 219 of FA 2004 (availability of individual's lifetime allowance) is amended as follows.U.K.

(2)In subsection (7) (cases where there is more than one benefit crystallisation event 7)—

(a)after “more than one” insert “ relevant post-death ”,

(b)omit “by reason of the payment of lump sum death benefits”, and

(c)for “individual the” substitute “ individual, the relevant post-death ”.

(3)After subsection (7) insert—

(7A)For the purposes of subsection (7), a benefit crystallisation event is a “relevant post-death benefit crystallisation event” if it is benefit crystallisation event 5C or 7.

(4)The amendments made by this paragraph come into force on 6 April 2015.

Commencement Information

I1Sch. 2 para. 23 in force at Royal Assent, but see sub-para. (4)

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