SCHEDULES

SCHEDULE 20U.K.Pension schemes etc: miscellaneous

Pension commencement lump sumsU.K.

10U.K.In section 219(7) (multiple benefit crystallisation events occurring by reason of payment of lump sum death benefits treated as occurring immediately before death), insert at the end “ but immediately after any benefit crystallisation event occurring immediately before the individual's death by virtue of section 166(2). ”