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The Financial Assistance Scheme (Tax) Regulations 2010

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Transitional provisions: lump sums

This section has no associated Explanatory Memorandum

19.  For the purposes of—

(a)paragraph 2 of Schedule 29 to the FA 2004 as modified by paragraph 28(3) of Schedule 36 to that Act; and

(b)regulation 25D of the Taxation of Pension Schemes (Transitional Provisions) Order 2006(1),

the reference to a pension commencement lump sum in the definition of “APCLS” in paragraph 2(6) of Schedule 29 shall be taken to include a lump sum under regulation 17D.

(1)

S.I. 2006/572, amended by S.I. 2006/2004; there are other amending instruments but none is relevant.

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