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4. Subsections (1) and (2) of section 636A of the Income Tax (Earnings and Pensions) Act 2003(1) (exemption for certain lump sums under registered pension schemes) apply to a lump sum payment under regulation 17D and a payment made under regulation 18A in the form of a lump sum as they apply to the lump sums listed in subsection (1).
2003 c.1. Section 636A was inserted by paragraph 11 of Schedule 31 to the FA 2004.
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