Part III U.K. Income Tax, Corporation Tax and Capital Gains Tax

Chapter I U.K. General

Pensions etc. U.K.

F1 57 Lump sum benefits paid otherwise than on retirement. U.K.

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Textual Amendments

F1 S. 57 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)