Paragraph 64
In section 7(5) of F(No.2)A 2005 (charge to income tax on social security pension lump sum)—
(a)
omit paragraph (b), and
(b)
in paragraph (c), for “exceeds the starting rate limit” substitute “ is greater than nil ”.
In section 7(5) of F(No.2)A 2005 (charge to income tax on social security pension lump sum)—
omit paragraph (b), and
in paragraph (c), for “exceeds the starting rate limit” substitute “ is greater than nil ”.