Finance Act 2004 (c. 12)

SCHEDULES

SCHEDULE 32 U.K. Registered pension schemes: benefit crystallisation events—supplementary

Modifications etc. (not altering text)

C1 Sch. 32 modified (6.4.2006) by The Pensions Schemes (Application of UK Provisions to Relevant Non-UK Schemes) Regulations 2006 (S.I. 2006/207), regs. 1(1), 16

C2 Sch. 32 applied (6.4.2006) by The Pension Protection Fund (Tax) Regulations 2006 (S.I. 2006/575), regs. 1, 23(5)

Benefit crystallisation event 6: meaning of “relevant lump sum” U.K.

15 U.K. For the purposes of benefit crystallisation event 6 a lump sum is a relevant lump sum if it is—

(a) a pension commencement lump sum,

(b) a serious ill-health lump sum, or

(c) a lifetime allowance excess lump sum.

Modifications etc. (not altering text)

C3 Sch. 32 para. 15 modified (6.4.2006) by The Taxation of Pension Schemes (Transitional Provisions) Order 2006 (S.I. 2006/572), arts. 1(1), 25(1)(2)(5)

Commencement Information

I1 Ss. 160-274, 281, Schs. 30-35 in force at 6.4.2006 but any power to make an order or regulations under those provisions may be exercised at any time after Royal Assent, see s. 284