Statute
Section 637E — Income Tax (Earnings and Pensions) Act 2003: Short service refund lump sum
Text of the provision Official document
Short service refund lump sum 637E A short service refund lump paid under a registered pension scheme is subject to income tax in accordance with section 205 of FA 2004 (charge to tax on scheme administrator in respect of such a lump sum) but not otherwise.
Official source: legislation.gov.uk
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