# The Taxation of Pensions Schemes (Rates, etc) Order 2010, Article 3: Amendment of section 205 of the Finance Act 2004


(1) Section 205(4) (short service refund lump sum charge) of the Finance Act 2004 is amended as follows.
(2) In paragraph (a) for “£10,800” substitute “£20,000”.
(3) In paragraph (b) for “40%” substitute “50%”.

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Source: https://www.legislation.gov.uk/uksi/2010/536/article/3 (the official version)
Page: https://openlegislation.uk/taxation-of-pensions-schemes-rates-etc-order-2010/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.