There are outstanding changes not yet made by the legislation.gov.uk editorial team to The Taxation of Pension Schemes (Transitional Provisions) Order 2006. Any changes that have already been made by the team appear in the content and are referenced with annotations.
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”.
Commencement Information
I1Art. 7 in force at 6.4.2006, see art. 1(1)
Section 636A is inserted by paragraph 11 of Schedule 31 to the Finance Act 2004.
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