# Finance Act 2004, Paragraph 3


(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
”

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Source: https://www.legislation.gov.uk/ukpga/2004/12/schedule/31/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-act-2004/schedule-31/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.