{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-414A",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-414A.json",
  "legislation": "ukpga/2003/1",
  "legislation_title": "Income Tax (Earnings and Pensions) Act 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
  "path": "section/414A",
  "kind": "section",
  "number": "414A",
  "heading": "Exception for payments and benefits under section 615(3) schemes",
  "text": "(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.\n(2) In this section, “section 615(3) scheme” means a superannuation fund to which section 615(3) of ICTA applies.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/414A",
    "retrieved_at": "2026-10-29T09:18:42.395488+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."
}