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).