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The Taxation of Pension Schemes (Transitional Provisions) Order 2006
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- UK Statutory Instruments
- 2006 No. 572
- Article 7
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Modification of section 636A ITEPA 2003
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7.—(1) ITEPA 2003(1) is modified as follows.
(2) In section 636A(1) (exemption for certain lump sums under registered pension schemes)(2)—
(a)at the end of paragraph (e) omit “or”;
(b)at the end of paragraph (f) add “or”; and
(c)after paragraph (f) insert—
“(g)a life cover lump sum.”.
(3) In section 636A(7) after “unsecured pension fund lump sum death benefit” insert “life cover lump sum”.
(1)
(2)
Section 636A is inserted by paragraph 11 of Schedule 31 to the Finance Act 2004.
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