SCHEDULES
SCHEDULE 3Overseas pensions
Part 3Lump sums for UK residents from foreign pension schemes
13Relief from tax under Part 9 of ITEPA 2003 not to give rise to tax under other provisions
1
In section 393B(2)(a) (tax on benefits under employer-financed retirement benefit schemes: “relevant benefits” do not include benefits charged to tax under Part 9), after “646E” insert “or any deductions under section 574A(3)”.
2
The amendment made by this paragraph has effect in relation to benefits by way of lump sums paid on or after 6 April 2017.