VadeLab
StatuteIncome Tax (Earnings and Pensions) Act 2003

Section 637R — Income Tax (Earnings and Pensions) Act 2003: Individual’s lump sum and death benefit allowance

Text of the provision Official document

Individual’s lump sum and death benefit allowance 637R An individual’s “lump sum and death benefit allowance” is £1,073,100.

Official source: legislation.gov.uk

There are no decisions in our collection citing this provision yet. As new judgments are published, they will appear here.

Search case law on this topic

See judgments from UK courts and tribunals with a plain-English summary and legal holding.

Explore case law →

Statutory text from an official public source. Informational content — does not replace advice from a qualified solicitor.