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Contents

Legislation

Taxation of Pensions Act 2014

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Introduction
Section 1 Provision for pension flexibility etc
Section 2 Restriction and reduction of tax charges on certain lump sums
Section 3 Death of pension scheme member
Section 4 Citation, interpretation and consequential amendments
SCHEDULE 1 Pension flexibility etc
SCHEDULE 2 Death of pension scheme member

Taxation of Pensions Act 2014
Death of pension scheme member

Section 3 | Death of pension scheme member

From legislation.gov.uk

Schedule 2 has effect.