Paragraph 3 I1

(1)

Section 566(4) (nature of charge to tax on pension income) is amended as follows.

(2)

For the entries relating to sections 580, 583, 590, 595, 598, 601 and 605 substitute—

“
Section 579A Pensions under registered pension schemes Chapter 5A
”

(3)

Omit the entry relating to section 623.

(4)

Insert at the end—

“
Section 636B Pensions treated as arising from payment of trivial commutation lump sums and winding-up lump sums under registered pension schemes Chapter 15A
Section 636C Pensions treated as arising from payment of trivial commutation lump sum death benefits and winding-up lump sum death benefits under registered pension schemes Chapter 15A
”

Annotations

Commencement

I1: Ss. 160-274, 281, Schs. 30-35 in force at 6.4.2006 but any power to make an order or regulations under those provisions may be exercised at any time after Royal Assent, see s. 284

Section 636B	Pensions treated as arising from payment of trivial commutation lump sums and winding-up lump sums under registered pension schemes	Chapter 15A
Section 636C	Pensions treated as arising from payment of trivial commutation lump sum death benefits and winding-up lump sum death benefits under registered pension schemes	Chapter 15A