SCHEDULES

SCHEDULE 4 U.K.Pensions: [F1 lump sum allowance and lump sum and death benefit allowance]: transitional provision

Textual Amendments

F1 Words in Sch. 4 heading substituted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 93(2), 124 (with Sch. 9 paras. 125-132)

PART 6 U.K.Interpretation and regulations

Interpretation of Parts 3 and 4 and this Part U.K.

30 U.K.In Parts 3 and 4, and this Part, of this Schedule “the Commissioners” means the Commissioners for Her Majesty's Revenue and Customs.