# Income Tax (Earnings and Pensions) Act 2003, Section 637A: Pension commencement lump sums


No liability to income tax arises on a pension commencement lump sum paid under a registered pension scheme.

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