The Taxation of Pensions Act 2014 is an Act of the Parliament of the United Kingdom that received Royal Assent on 17 December 2014, after being introduced on 14 October 2014. The purpose of the Act was to allow greater flexibility by removing certain restrictions relating to pension annuities becoming entitled on or after 6 April 2015 and authorising one-off pension payments not made through a drawdown fund.
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