Statute
Section 637B — Income Tax (Earnings and Pensions) Act 2003: Pension commencement excess lump sums
Text of the provision Official document
Pension commencement excess lump sums 637B A person to whom a pension commencement excess lump sum is paid under a registered pension scheme is treated as having taxable pension income for the tax year in which the payment is made equal to the amount of the lump sum.
Official source: legislation.gov.uk
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