Related Commentary  

14ZE(1)  Paragraphs (3) and (4) apply if–

(a)under paragraph 8C of Schedule 28, the drawdown pension fund in respect of an arrangement relating to an individual under a registered pension scheme (the “flexed” registered pension scheme) becomes the individualʼs flexi-access drawdown fund in respect of the arrangement,

(b)the individual accesses that flexi-access drawdown fund, and

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