Schedules

Schedule 9Pensions

Part 2Taxation of lump sums

37Amendments of Part 4 of FA 2004 (pension schemes etc)

1

In paragraph 13 (defined benefits lump sum death benefit) sub-paragraph (1)(d) is amended as follows.

2

After “pension protection lump sum death benefit,” insert “or”.

3

Omit “or winding-up lump sum death benefit.”