# Finance Act 2017, Paragraph 12


(1) In section 576A, as it applies where the year of departure is the tax year 2012-13 or an earlier tax year, after subsection (4A) insert—
“(4AA) Payment of a relevant lump sum is also a “relevant withdrawal”.”
(2) The amendment made by this paragraph applies in relation to relevant withdrawals on or after 6 April 2017.

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Source: https://www.legislation.gov.uk/ukpga/2017/10/schedule/3/paragraph/12 (the official version)
Page: https://openlegislation.uk/finance-act-2017/schedule-3/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.