[273A Insurance company liable as scheme administrator]
Finance Act 2004 (2004 c 12) | Legislation

[273A  Insurance company liable as scheme administrator]

[(1)     The Board of Inland Revenue may make regulations in relation to cases where an insurance company makes a payment of—

(a)     a pension protection lump sum death benefit,

(b)     an annuity protection lump sum death benefit, . . .

[(c)     a drawdown pension fund lump

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