Part 9Pension income
Chapter 17Exemptions: any taxpayer
F1640ALump sums provided under armed forces early departure scheme
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) F2or the Armed Forces Early Departure Payments Scheme Regulations 2014 (S.I. 2014/2328).