Finance Act 2024 (c. 3)

Schedules

Schedule 9 Pensions

Part 2 Taxation of lump sums

Amendments of Part 4 of FA 2004 (pension schemes etc)

31 In paragraph 10 (winding-up lump sum), in sub-paragraph (1)(d), for “lifetime allowance is available” substitute “lump sum allowance is available (see paragraph 12A)”.