Finance Act 2007 (c. 11)

SCHEDULES

SCHEDULE 19 U.K. Alternatively secured pensions and transfer lump sum death benefit etc

Consequential amendment U.K.

28 (1) Section 636A of ITEPA 2003 (exemption for certain lump sums under registered pension schemes) is amended as follows. U.K.

(2) In subsection (1)—

F1 (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(b) omit paragraph (f) and the word “or” before it.

(3) In subsection (7), omit “ “transfer lump sum death benefit”,”.

Textual Amendments

F1 Sch. 19 para. 28(2)(a) omitted (with application in accordance with Sch. 2 para. 20 of the amending Act) by virtue of Taxation of Pensions Act 2014 (c. 30), Sch. 2 para. 19(4)(b)