{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-640A",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-640A.json",
  "legislation": "ukpga/2003/1",
  "legislation_title": "Income Tax (Earnings and Pensions) Act 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
  "path": "section/640A",
  "kind": "section",
  "number": "640A",
  "heading": "Lump sums provided under armed forces early departure scheme",
  "text": "No liability to income tax arises on a lump sum provided under a scheme established by the Armed Forces Early Departure Payments Scheme Order 2005 (S.I. 2005/437) or the Armed Forces Early Departure Payments Scheme Regulations 2014 (S.I. 2014/2328).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 640A inserted (with effect in accordance with s. 19(9) of the amending Act) by Finance Act 2005 (c. 7), s. 19(5)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 640A inserted (1.4.2015) by Finance Act 2015 (c. 11), s. 15(1)(2)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "S. 640A modified (14.7.2026 for the tax year 2014-15 and subsequent tax years) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2026 (S.I. 2026/673), regs. 1(2)(5), 10"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/640A",
    "retrieved_at": "2026-10-29T09:18:42.395488+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}