# Income Tax (Earnings and Pensions) Act 2003, Section 637: Introduction


(1) This Chapter makes provision about the income tax treatment of authorised lump sums and authorised lump sum death benefits.
(2) In this Chapter—
(a) “authorised lump sum” means a lump sum permitted by the lump sum rule in section 166 of FA 2004 to be paid by a registered pension scheme to a member of the scheme;
(b) “authorised lump sum death benefit” means a lump sum death benefit permitted by the lump sum death benefit rule in section 168 of that Act to be paid by a registered pension scheme in respect of a member of the scheme.
(3) Expressions used in this Chapter and Part 4 of FA 2004 (pensions etc) have the same meaning in this Chapter as in that Part.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/637 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-637
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.