# Income Tax (Earnings and Pensions) Act 2003, Section 637N: Trivial commutation lump sum death benefits


A person to whom a trivial commutation lump sum death benefit is paid under a registered pension scheme is treated as having taxable pension income for the tax year in which the payment is made equal to the amount of the lump sum.

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