3(1)Section 566(4) (nature of charge to tax on pension income) is amended as follows.U.K.
(2)For the entries relating to sections 580, 583, 590, 595, 598, 601 and 605 substitute—
| “Section 579A | Pensions under registered pension schemes | Chapter 5A” |
(3)Omit the entry relating to section 623.
(4)Insert at the end—
| “Section 636B | Pensions treated as arising from payment of trivial commutation lump sums and winding-up lump sums under registered pension schemes | Chapter 15A |
| Section 636C | Pensions treated as arising from payment of trivial commutation lump sum death benefits and winding-up lump sum death benefits under registered pension schemes | Chapter 15A” |
Commencement Information
I1Ss. 160-274, 281, Schs. 30-35 in force at 6.4.2006 but any power to make an order or regulations under those provisions may be exercised at any time after Royal Assent, see s. 284