This section has no associated Explanatory Notes
75(1)In Schedule 29 to FA 2004 (authorised lump sums) omit paragraph 21 (which has come to have the effect that every winding-up lump sum death benefit is also a trivial commutation lump sum death benefit).U.K.
(2)In consequence of sub-paragraph (1), in Schedule 18 to FA 2011 omit paragraph 7.