PART 7SPECIAL CASES

F1CHAPTER 2ASOCIAL SECURITY LUMP SUMS

Annotations:
Amendments (Textual)

Application of other Parts133B

1

Parts 2 (codes) and 3 (deduction and repayment of tax) do not apply to lump sums.

2

The rest of these Regulations apply as if Her Majesty’s Revenue and Customs had issued a code in respect of a social security pension lump sum at either—

a

the rate notified to the Department by the recipient pursuant to regulation 133D, or

b

F220%, if the recipient has not notified the Department of a rate.