# Finance Act 2024, Paragraph 130A: Lump sums paid on or after 6 April 2024 where entitlement arose before that date


(1) The amendments made by or under this Schedule, and the amendments made by section 14, are to be disregarded for the purposes of determining—
(a) the extent (if any) to which a transitional lump sum is a lump sum of a description permitted to be paid by the lump sum rule in section 166(1) of FA 2004, and
(b) the tax treatment under Part 9 of ITEPA 2003 of a transitional lump sum.
(2) In this paragraph “transitional lump sum” means a lump sum to which a member of a registered pension scheme becomes entitled before 6 April 2024 and which is paid on or after that date.
(3) In sub-paragraph (2) “member” has the same meaning as in Part 4 of FA 2004.

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Source: https://www.legislation.gov.uk/ukpga/2024/3/schedule/9/paragraph/130A (the official version)
Page: https://openlegislation.uk/finance-act-2024/schedule-9/paragraph-130A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.