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Legislation
Income Tax (Earnings and Pensions) Act 2003

CHAPTER 15A Lump sums under registered pension schemes

  • Section 636A Exemptions and liabilities for certain lump sums under registered pension schemes
  • Section 636AA Taxable lump sum death benefits
  • Section 636B Trivial commutation and winding-up lump sums
  • Section 636C Trivial commutation and winding-up lump sum death benefits
  • Crossheading Introduction
  • Crossheading Tax treatment of authorised lump sums
  • Crossheading Tax treatment of authorised lump sum death benefits
  • Crossheading Allowances
  1. Part 9 Pension income
  2. CHAPTER 15A Lump sums under registered pension schemes

CHAPTER 15A Lump sums under registered pension schemes

From legislation.gov.uk

Contents

  1. Section 636A Exemptions and liabilities for certain lump sums under registered pension schemes
  2. Section 636AA Taxable lump sum death benefits
  3. Section 636B Trivial commutation and winding-up lump sums
  4. Section 636C Trivial commutation and winding-up lump sum death benefits
  5. Crossheading Introduction
  6. Crossheading Tax treatment of authorised lump sums
  7. Crossheading Tax treatment of authorised lump sum death benefits
  8. Crossheading Allowances
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