Content Options

Content Options

View Options

Status: Please note you should read all Brexit changes to the FCA Handbook and BTS alongside the main FCA transitional directions. Where these directions apply the 'standstill', firms have the choice between complying with the pre-IP completion day rules, or the post-IP completion day rules. To see a full list of Handbook modules affected, please see Annex B to the main FCA transitional directions.

small lump sum payment

    149an authorised member payment under section 164 of the Finance Act 2004 that meets the conditions in regulation 11A of the Registered Pension Schemes (Authorised Payments) Regulations 2009 (SI 2009/1171).