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The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024
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- UK Statutory Instruments
- 2024 No. 1012
- Part 3
- Regulation 31
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The Pension (Non-Taxable Payments Following Death) (Real Time Information) Regulations 2021
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31. In the Pension (Non-Taxable Payments Following Death) (Real Time Information) Regulations 2021(1), in regulation 3 (relevant payments), in paragraph (1)(c)—
(a)omit the “or” at the end of paragraph (i);
(b)at the end of paragraph (ii) insert “or
“(iii)charity lump sum death benefit within the meaning of paragraph 18 of Schedule 29 to that Act(2),”.
(1)
(2)
Paragraph 18 of Schedule 29 to FA 2004 was amended by paragraph 16 of Schedule 19 to FA 2007 (c. 11), paragraph 38 of Schedule 16 to FA 2011 (c. 11), paragraph 25 of Schedule 1 and paragraph 15 of Schedule 2 to the Taxation of Pensions Act 2014 and by paragraph 5 of Schedule 5 to FA 2016 (c. 24).
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