Version Superseded: 17/12/2014
Point in time view as at 06/04/2009.
Finance Act 2007, Cross Heading: Consequential amendment is up to date with all changes known to be in force on or before 03 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
28(1)Section 636A of ITEPA 2003 (exemption for certain lump sums under registered pension schemes) is amended as follows.U.K.
(2)In subsection (1)—
(a)insert “ or ” at the end of paragraph (d), and
(b)omit paragraph (f) and the word “or” before it.
(3)In subsection (7), omit “ “transfer lump sum death benefit”,”.
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