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Regulation 133A Interpretation of Chapter 2AF1

(1)

In this Chapter—

  • “the Act” means the Finance (No.2) Act 2005 and a reference (without more) to a numbered provision is a reference to the provision of the Act bearing that number;

  • F2...

  • “the Department” means—

    1. (a)

      in Great Britain, the Department for Work and Pensions; and

    2. (b)

      in Northern Ireland, the Department for Social Development;

  • ...

  • “lump sum” means a social security pension lump sum as defined in section 9 of the Act;

  • “the recipient” means a person who has become entitled to a lump sum.

Annotations

Textual amendments

F1

Pt. 7 Ch. 2A added (6.4.2006) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2006 (S.I. 2006/243), regs. 1, 3

F2

Words in reg. 133A(1) omitted (6.4.2018) by virtue of The Income Tax (Pay As You Earn) (Amendment) Regulations 2018 (S.I. 2018/267), regs. 1, 17