SCHEDULES

SCHEDULE 19Alternatively secured pensions and transfer lump sum death benefit etc

Consequential amendment

28

(1)

Section 636A of ITEPA 2003 (exemption for certain lump sums under registered pension schemes) is amended as follows.

(2)

In subsection (1)—

(a)

insert “ or ” at the end of paragraph (d), and

(b)

omit paragraph (f) and the word “or” before it.

(3)

In subsection (7), omit “ “transfer lump sum death benefit”,”.