There are currently no known outstanding effects for the Finance Act 2024, Paragraph 27.
27(1)Paragraph 4 (serious ill-health lump sum) is amended as follows.
(2)In sub-paragraph (1)—
(a)at the end of paragraph (a) insert “and”;
(b)omit paragraph (b).
(3)In sub-paragraph (2) for “in respect of which there has been no previous benefit crystallisation event” substitute “under which the member has not previously become entitled to any pension or lump sum”.
(4)Omit sub-paragraph (3).
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