[F1640ALump sums provided under armed forces early departure schemeU.K.
This section has no associated Explanatory Notes
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)].]
Textual Amendments
F1S. 640A inserted (with effect in accordance with s. 19(9) of the amending Act) by Finance Act 2005 (c. 7), s. 19(5)
F2Words in s. 640A inserted (1.4.2015) by Finance Act 2015 (c. 11), s. 15(1)(2)