Amendments of Part 4 of FA 2004 (pension schemes etc)U.K.
22(1)Section 265 (winding-up to facilitate payment of lump sums) is amended as follows.
(2)In subsection (2) omit “or winding-up lump sum death benefits (or both)”.
(3)In subsection (4) omit paragraph (b) (and the “and” before it).