# Finance Act 2017, Paragraph 13


(1) In section 393B(2)(a) (tax on benefits under employer-financed retirement benefit schemes: “relevant benefits” do not include benefits charged to tax under Part 9), after “646E” insert “ or any deductions under section 574A(3) ”.
(2) The amendment made by this paragraph has effect in relation to benefits by way of lump sums paid on or after 6 April 2017.

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Source: https://www.legislation.gov.uk/ukpga/2017/10/schedule/3/paragraph/13 (the official version)
Page: https://openlegislation.uk/finance-act-2017/schedule-3/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.