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Finance Act 2007

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Changes over time for: Paragraph 28

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Changes to legislation:

Finance Act 2007, Paragraph 28 is up to date with all changes known to be in force on or before 27 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

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

F1Sch. 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)

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