# Income Tax (Earnings and Pensions) Act 2003, Section 640A: Lump sums provided under armed forces early departure scheme

Extent: E+W+S+N.I.

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).

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Source: https://www.legislation.gov.uk/ukpga/2003/1/section/640A (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-640A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.