Statute
Section 637N — Income Tax (Earnings and Pensions) Act 2003: Trivial commutation lump sum death benefits
Text of the provision Official document
Trivial commutation lump sum death benefits 637N A person to whom a trivial commutation lump sum death benefit 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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