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Legislation
Income Tax (Earnings and Pensions) Act 2003

Crossheading Tax treatment of authorised lump sum death benefits

  • Section 637H Defined benefits lump sum death benefits
  • Section 637I Pension protection lump sum death benefits
  • Section 637J Uncrystallised funds lump sum death benefits
  • Section 637K Annuity protection lump sum death benefits
  • Section 637L Drawdown pension fund lump sum death benefits
  • Section 637M Flexi-access drawdown lump sum death benefits
  • Section 637N Trivial commutation lump sum death benefits
  1. Income Tax (Earnings and Pensions) Act 2003
  2. /
  3. /CHAPTER 15A Lump sums under registered pension schemes

Crossheading Tax treatment of authorised lump sum death benefits

From legislation.gov.uk

Contents

  1. Section 637H Defined benefits lump sum death benefits
  2. Section 637I Pension protection lump sum death benefits
  3. Section 637J Uncrystallised funds lump sum death benefits
  4. Section 637K Annuity protection lump sum death benefits
  5. Section 637L Drawdown pension fund lump sum death benefits
  6. Section 637M Flexi-access drawdown lump sum death benefits
  7. Section 637N Trivial commutation lump sum death benefits
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