Statute
Section 636B — Income Tax (Earnings and Pensions) Act 2003: Trivial commutation and winding-up lump sums
Text of the provision Official document
Trivial commutation and winding-up lump sums 636B . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Official source: legislation.gov.uk
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