# Finance Act 2004, Paragraph 14


(1) Section 683 of ITEPA 2003 (PAYE income) is amended as follows.
(2) In subsection (3), for the entries relating to sections 581, 584, 591, 596, 599 and 602 substitute— “ section 579B (pension under registered pension scheme), ”.
(3) In that subsection, insert at the end— “ section 636B (pension treated as arising from payment of trivial commutation lump sum or winding-up lump sum), section 636C (pension treated as arising from payment of trivial commutation or winding-up lump sum death benefit). ”
(4) Omit subsection (4).

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Source: https://www.legislation.gov.uk/ukpga/2004/12/schedule/31/paragraph/14 (the official version)
Page: https://openlegislation.uk/finance-act-2004/schedule-31/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.