# Income Tax (Earnings and Pensions) Act 2003, Section 414A: Exception for payments and benefits under section 615(3) schemes


(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.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/414A (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-414A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.