PART 7SPECIAL CASES
F1CHAPTER 2ASOCIAL SECURITY LUMP SUMS
Annotations:
Amendments (Textual)
Interpretation of Chapter 2A133A
1
In this Chapter—
“the Act” means the Finance (No.2) Act 2005 and a reference (without more) to a numbered provision is a reference to the provision of the Act bearing that number;
F2...
“the Department” means—
- a
in Great Britain, the Department for Work and Pensions; and
- b
in Northern Ireland, the Department for Social Development;
- a
F2...
“lump sum” means a social security pension lump sum as defined in section 9 of the Act;
“the recipient” means a person who has become entitled to a lump sum.
Pt. 7 Ch. 2A added (6.4.2006) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2006 (S.I. 2006/243), regs. 1, 3