Finance Act 2015 (c. 11)

PART 1 U.K. Income tax, corporation tax and capital gains tax

CHAPTER 2 U.K. Income tax: general

15 Lump sums provided under armed forces early departure scheme U.K.

(1) In section 640A of ITEPA 2003 (lump sums provided under armed forces early departure scheme), at the end insert “ or the Armed Forces Early Departure Payments Scheme Regulations 2014 (S.I. 2014/2328) ”.

(2) Subsection (1) comes into force on 1 April 2015.

Commencement Information

I1 S. 15 wholly in force at 1.4.2015; s. 15(2) in force at Royal Assent; s. 15(1) in force at 1.4.2015; see s. 15(2)