Part 2Income tax, corporation tax and capital gains tax
Chapter 1Personal taxation
Social security pension lump sums
9Interpretation and commencement
1
In sections 7 and 8 “social security pension lump sum” means—
a
a state pension lump sum,
b
a shared additional pension lump sum, or
c
a graduated retirement benefit lump sum.
2
In section 8 and this section—
“graduated retirement benefit lump sum” means a lump sum payable under—
- a
section 36 or 37 of NIA 1965, or
- b
section 35 or 36 of NIA(NI) 1966;
- a
“shared additional pension lump sum” means a lump sum payable under—
- a
section 55C of, and Schedule 5A to, SSCBA 1992, or
- b
section 55C of, and Schedule 5A to, SSCB(NI)A 1992;
- a
“state pension lump sum” means a lump sum payable under—
- a
section 55 of, and Schedule 5 to, SSCBA 1992, or
- b
section 55 of, and Schedule 5 to, SSCB(NI)A 1992.
- a
3
In section 8 and this section—
“NIA 1965” means the National Insurance Act 1965 (c. 51);
“NIA(NI) 1966” means the National Insurance Act (Northern Ireland) 1966 (c. 6 (N.I.));
“SSCBA 1992” means the Social Security Contributions and Benefits Act 1992 (c. 4);
“SSCB(NI)A 1992” means the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7).
4
Sections 7 and 8 and this section have effect in relation to the year 2006-07 and subsequent years of assessment.