# Finance Act 2004, Paragraph 12

Extent: E+W+S+N.I.

(1) Expressions used in this Part of this Schedule and in Schedule 28 have the same meaning in this Part of this Schedule as in Schedule 28.
(1A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5) Where by virtue of paragraph 1(2), 3C(2), 5(2), 6(2) or 10(2) an excess is not an authorised lump sum of one description, that does not prevent the excess being an authorised lump sum of another description.
(6) “Authorised lump sum” means a lump sum authorised to be paid by the lump sum rule.

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Source: https://www.legislation.gov.uk/ukpga/2004/12/schedule/29/paragraph/12 (the official version)
Page: https://openlegislation.uk/finance-act-2004/schedule-29/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.