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.”