Section 414A Exception for payments and benefits under section 615(3) schemesF1
(1)
This Chapter does not apply to a payment or other benefit provided in the form of a lump sum under a section 615(3) scheme.
(2)
In this section, “section 615(3) scheme” means a superannuation fund to which section 615(3) of ICTA applies.
Annotations
Textual amendments
- F1
S. 414A inserted (with effect in accordance with art. 6 of the amending S.I.) by The Enactment of Extra-Statutory Concessions Order 2014 (S.I. 2014/211), arts. 1, 5(3)(b)