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Contents

Legislation
Finance Act 1988

Crossheading Pensions etc.

  • Section 54 Personal pension schemes: commencement.
  • Section 55 Personal pension schemes: other amendments.
  • Section 56 Occupational pension schemes.
  • Section 57 Lump sum benefits paid otherwise than on retirement.
  1. Pensions etc.
  2. Lump sum benefits paid otherwise than on retirement.

Section 57 | Lump sum benefits paid otherwise than on retirement.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

RepealedF1

Notes

  1. F1

    S. 57 repealed (with effect in accordance with s. 723(1)(a)(b) of the amending Act) by Income Tax (Earnings and Pensions) Act 2003 (c. 1), s. 723, Sch. 8 Pt. 1 (with Sch. 7)

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