Schedules

Schedule 9Pensions

Part 2Taxation of lump sums

18Amendments of Part 4 of FA 2004 (pension schemes etc)

In section 168 (lump sum death benefit rule), in subsection (1), in the lump sum death benefit rule—

a

at the end of paragraph (f) insert “, or”;

b

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