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Finance Act 2024
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- 2024 c. 3
- Schedule 9
- Part 2
- Paragraph 16
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Amendments of Part 4 of FA 2004 (pension schemes etc)U.K.
16In section 164 (authorised member payments), in subsection (2)(c), for the words from “for the purposes of” to the end substitute “as a relevant benefit crystallisation event for the purposes of section 637Q or 637S of ITEPA 2003 (availability of individual’s lump sum allowance and lump sum and death benefit allowance).”
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