PART 1Income tax, corporation tax and capital gains tax

CHAPTER 2Income tax: general

I115Lump 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.