Article 25 Stand-alone lump sums: introductory and definitionF1

This article and articles 25A to 25D deal with stand-alone lump sums.

In those articles—

• this article is introductory and sets out the definition of a stand-alone lump sum;

• article 25A deals with the conditions that must be met before a lump sum may be classified as a stand-alone lump sum;

• article 25B deals with the circumstances in which a stand-alone lump sum may be paid;

• F2articles 25C to 25CC deal with the tax consequences; and

• article 25D contains further provisions.

In this article and in articles 25A to 25D a “stand-alone lump sum” means a lump sum which—