Finance Act 2024 (c. 3)

Schedules

Schedule 9 U.K. Pensions

Part 2 U.K. Taxation of lump sums

Amendments of Part 4 of FA 2004 (pension schemes etc) U.K.

18 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).