Statute
Section 414A — Income Tax (Earnings and Pensions) Act 2003: Exception for payments and benefits under section 615(3) schemes
Text of the provision Official document
Exception for payments and benefits under section 615(3) schemes 414A 1 This Chapter does not apply to a payment or other benefit provided in the form of a lump sum under a section 615(3) scheme.
2 In this section, “section 615(3) scheme” means a superannuation fund to which section 615(3) of ICTA applies.
Official source: legislation.gov.uk
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