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Legislation
Income Tax (Earnings and Pensions) Act 2003

Crossheading Allowances

  • Section 637P Individual’s lump sum allowance
  • Section 637Q Availability of individual’s lump sum allowance
  • Section 637R Individual’s lump sum and death benefit allowance
  • Section 637S Availability of individual’s lump sum and death benefit allowance
  • Section 637T Availability of individual’s lump sum and death benefit allowance where multiple lump sum death benefits paid
  • Section 637U Availability of individual’s allowances where lump sums or lump sum death benefits already paid by non-UK schemes
  1. Income Tax (Earnings and Pensions) Act 2003
  2. /
  3. /CHAPTER 15A Lump sums under registered pension schemes

Crossheading Allowances

From legislation.gov.uk

Contents

  1. Section 637P Individual’s lump sum allowance
  2. Section 637Q Availability of individual’s lump sum allowance
  3. Section 637R Individual’s lump sum and death benefit allowance
  4. Section 637S Availability of individual’s lump sum and death benefit allowance
  5. Section 637T Availability of individual’s lump sum and death benefit allowance where multiple lump sum death benefits paid
  6. Section 637U Availability of individual’s allowances where lump sums or lump sum death benefits already paid by non-UK schemes
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