{
  "url": "https://openlegislation.uk/finance-act-2007/schedule-19/paragraph-28",
  "json_url": "https://openlegislation.uk/finance-act-2007/schedule-19/paragraph-28.json",
  "legislation": "ukpga/2007/11",
  "legislation_title": "Finance Act 2007",
  "legislation_url": "https://openlegislation.uk/finance-act-2007",
  "path": "schedule/19/paragraph/28",
  "kind": "paragraph",
  "number": "28",
  "heading": null,
  "text": "(1) Section 636A of ITEPA 2003 (exemption for certain lump sums under registered pension schemes) is amended as follows.\n(2) In subsection (1)—\n(a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(b) omit paragraph (f) and the word “or” before it.\n(3) In subsection (7), omit “ “transfer lump sum death benefit”,”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/11/schedule/19/paragraph/28",
    "retrieved_at": "2026-10-29T09:12:51.142391+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}