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.

24 In section 280 (abbreviations and general index), in the table in subsection (2)—

(a) at the appropriate places add—

“pension commencement excess lump sum

paragraph 3C of Schedule 29”;

(b) in the entry for “related dependants’ annuity” for “paragraph 3(4A) of Schedule 29” substitute “section 278B(1)”;

(c) in the entry for “related nominees’ annuity” for “paragraph 3(4B) of Schedule 29” substitute “section 278B(2)”;

(d) in the entry for “related dependants’ scheme pension” for “paragraph 3(7C) of Schedule 29” substitute “section 278B(3)”.