PART 2Tax reliefs, etc
Lump sum payments by the Financial Assistance Scheme4
Subsections (1) and (2) of section 636A of the Income Tax (Earnings and Pensions) Act 200313 (exemption for certain lump sums under registered pension schemes) apply to a lump sum payment under regulation 17D and a payment made under regulation 18A in the form of a lump sum as they apply to the lump sums listed in subsection (1).