Part 9 U.K. Pension income

Chapter 17 U.K. Exemptions: any taxpayer

[F1 640A Lump sums provided under armed forces early departure scheme U.K.

No liability to income tax arises on a lump sum provided under a scheme established by the Armed Forces Early Departure Payments Scheme Order 2005 (S.I. 2005/437).]

Textual Amendments

F1 S. 640A inserted (with effect in accordance with s. 19(9) of the amending Act) by Finance Act 2005 (c. 7), s. 19(5)