Finance Act 2011

4(1)Paragraph 7 (trivial commutation lump sum) is amended as follows.U.K.

F1(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3)After that sub-paragraph insert—

(4A)The Treasury may by order substitute for the amount for the time being specified in sub-paragraph (4) such larger amount as is specified in the order.

Textual Amendments

F1Sch. 18 para. 4(2) omitted (with effect in accordance with s. 42(8) of the amending Act) by virtue of Finance Act 2014 (c. 26), s. 42(3)