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Contents

Legislation

Finance Act 2014

Crossheading Pensions

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Section 41 Pension flexibility: drawdown
Section 42 Pension flexibility: taking low-value pension rights as lump sum
Section 43 Pension flexibility: further amendments
Section 44 Transitional provision for new standard lifetime allowance for 2014-15 etc
Section 45 Taxable specific income: effect on pension input amount for non-UK schemes
Section 46 Pension schemes

Pensions
Pension flexibility: further amendments

Section 43 | Pension flexibility: further amendments

From legislation.gov.uk

Schedule 5 makes further provision in connection with pension flexibility.