SCHEDULES
SCHEDULE 4Pensions: F1lump sum allowance and lump sum and death benefit allowance: transitional provision
Annotations:
Amendments (Textual)
PART 6Interpretation and regulations
Interpretation of Parts 3 and 4 and this Part
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In Parts 3 and 4, and this Part, of this Schedule “the Commissioners” means the Commissioners for Her Majesty's Revenue and Customs.
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)