The Armed Forces Pension Scheme Order 2005 No. 438

SCHEDULE 1 U.K. ARRANGEMENT OF RULESTHE ARMED FORCES PENSION SCHEME 2005

Commencement Information

I1 Sch. 1 in force at 6.4.2005, see art. 1

PART J U.K. MISCELLANEOUS AND SUPPLEMENTARY PROVISIONS

[F1 Payment and deduction of tax U.K.

Textual Amendments

F1 Sch. 1 J.11-J.13 and heading inserted (6.4.2006) by The Armed Forces Pension Scheme etc. (Amendment) Order 2006 (S.I. 2006/717), arts. 1(2), 10(1)

Deduction of special lump sum death benefits charge U.K.

J.13   Before a payment is made that is a pension protection lump sum death benefit for the purposes of Part 4 of the Finance Act 2004 (see paragraph 14 of Schedule 29 to that Act), the person who is the scheme administrator for the purposes of section 217 of that Act may deduct from it any tax due in respect of the payment under section 206 of that Act (the special lump sum death benefits charge).]