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Definitions etc

Part 4 of FA 2004 is amended as follows.

In section 166(1) (lump sums which may be paid by registered pension scheme) in the lump sum rule after paragraph (b) insert—

In section 166(2) (when a person becomes entitled to a lump sum under a registered pension scheme) before the “and” at the end of paragraph (a) insert—

In section 280(2) (index of defined expressions) after the entry for “uncrystallised funds lump sum death benefit” insert—

In Schedule 29 (supplementary provision about authorised lump sums) after paragraph 4 insert—

“Uncrystallised funds pension lump sum

4A

(1)     For the purposes of this Part a lump sum is an uncrystallised funds pension lump sum if—