Finance Act 2011: pensions provisions: relaxing age-75-related requirements

This note summarises the legislation introduced by the Finance Act 2011 (FA 2011) that  abolished annuitisation requirements and other rules previously obliging members of registered pension schemes to take their benefits by age 75. The note also considers the provisions in the FA 2011 concerning the tax treatment of lump sums and lump-sum death benefits payable by registered pension schemes.


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