Paragraph 28
United Kingdom
(1)
Section 636A of ITEPA 2003 (exemption for certain lump sums under registered pension schemes) is amended as follows.
(2)
In subsection (1)—
F1(a)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(b)
omit paragraph (f) and the word “or” before it.
(3)
In subsection (7), omit “ “transfer lump sum death benefit”,”.
Annotations
Textual amendments
- F1
Sch. 19 para. 28(2)(a) omitted (with application in accordance with Sch. 2 para. 20 of the amending Act) by virtue of Taxation of Pensions Act 2014 (c. 30), Sch. 2 para. 19(4)(b)