{
  "url": "https://openlegislation.uk/finance-act-2024/schedule-9/paragraph-40",
  "json_url": "https://openlegislation.uk/finance-act-2024/schedule-9/paragraph-40.json",
  "legislation": "ukpga/2024/3",
  "legislation_title": "Finance Act 2024",
  "legislation_url": "https://openlegislation.uk/finance-act-2024",
  "path": "schedule/9/paragraph/40",
  "kind": "paragraph",
  "number": "40",
  "heading": "Amendments of Part 9 of ITEPA 2003",
  "text": "(1) Section 566 (nature of charge to tax on pension income and relevant definitions) is amended as follows.\n(2) In subsection (3), for “16” substitute “15A”.\n(3) In the table in subsection (4)—\n(a) after the entry for section 633 insert—\n“\nSection 637B\nPensions treated as arising from payment of pension commencement excess lump sums under registered pension schemes\nChapter 15A\n”\n(b) in the entry for section 636B, in the first column, for “636B” substitute “637G”.\n(c) in the entry for section 636C—\n(i) in the first column, for “636C” substitute “637N”;\n(ii) in the second column omit “and winding-up lump sum death benefits”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2024/3/schedule/9/paragraph/40",
    "retrieved_at": "2026-10-29T08:48:28.960167+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}