PART 1Income tax, corporation tax and capital gains tax
CHAPTER 2Income tax: general
15Lump sums provided under armed forces early departure scheme
(1)
In section 640A of ITEPA 2003 (lump sums provided under armed forces early departure scheme), at the end insert “
or the Armed Forces Early Departure Payments Scheme Regulations 2014 (S.I. 2014/2328)
”
.
(2)
Subsection (1) comes into force on 1 April 2015.