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)—
F1a
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
b
omit paragraph (f) and the word “or” before it.
3
In subsection (7), omit “ “transfer lump sum death benefit”,”.