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PTM088600 | The lifetime allowance and the lifetime allowance charge: benefit crystallisation events: each of the benefit crystallisation events (BCEs) in detail: contents

From HM Revenue & Customs · Pensions Tax Manual

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  1. PTM088660The lifetime allowance and the lifetime allowance charge: benefit crystallisation events: each of the benefit crystallisation events (BCEs) in detail: BCE 5C and BCE 5D relevant unused uncrystallised funds applied for drawdown or annuity following a death