F1[F1636CTrivial commutation and winding-up lump sum death benefitsU.K.
This section has no associated Explanatory Notes
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Textual Amendments
F1Pt. 9 Ch. 15A substituted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 41, 124 (with Sch. 9 paras. 125-132)