winding-up lump sum
Introduced by the Finance Act 2004, a member of a registered pension scheme that is winding up may have his or her benefits commuted for a winding-up lump sum. The amount of the lump sum must not exceed 1% of the standard lifetime allowance when the lump sum is paid. The member must take the lump sum before the age of 75. Further detailed conditions also apply.

Practical Law Dictionary. Glossary of UK, US and international legal terms. . 2010.

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