# Income Tax (Earnings and Pensions) Act 2003, Section 637E: Short service refund lump sum


A short service refund lump paid under a registered pension scheme is subject to income tax in accordance with section 205 of FA 2004 (charge to tax on scheme administrator in respect of such a lump sum) but not otherwise.

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