# Finance Act 2024, Paragraph 40: Amendments of Part 9 of ITEPA 2003

Extent: E+W+S+N.I.

(1) Section 566 (nature of charge to tax on pension income and relevant definitions) is amended as follows.
(2) In subsection (3), for “16” substitute “15A”.
(3) In the table in subsection (4)—
(a) after the entry for section 633 insert—
“
Section 637B
Pensions treated as arising from payment of pension commencement excess lump sums under registered pension schemes
Chapter 15A
”
(b) in the entry for section 636B, in the first column, for “636B” substitute “637G”.
(c) in the entry for section 636C—
(i) in the first column, for “636C” substitute “637N”;
(ii) in the second column omit “and winding-up lump sum death benefits”.

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Source: https://www.legislation.gov.uk/ukpga/2024/3/schedule/9/paragraph/40 (the official version)
Page: https://openlegislation.uk/finance-act-2024/schedule-9/paragraph-40
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.