# Finance Act 2009, Paragraph 18


Part 4 of FA 2004 applies in relation to a contributions refund lump sum as if it were a short service refund lump sum in excess of the limit specified in section 205(4)(a) of that Act (so that it is not an unauthorised payment and is liable to tax at the rate chargeable on a short service refund lump sum).

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/35/paragraph/18 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-35/paragraph-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.