Small lump sum commutation to be extended to personal pensions | Practical Law
HM Revenue & Customs has published draft regulations to amend legislation and extend the small lump sum commutation regime to personal pensions.
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Small lump sum commutation to be extended to personal pensions
Practical Law UK Legal Update 9-515-7722
(Approx. 4 pages)
Small lump sum commutation to be extended to personal pensions
by PLC Pensions
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Published on 08 Dec 2011
•
United Kingdom
HM Revenue & Customs has published draft regulations to amend legislation and extend the small lump sum commutation regime to personal pensions.