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Legislation
Income Tax (Earnings and Pensions) Act 2003

Crossheading Exceptions and reductions

  • Section 405 Exception for certain payments exempted when received as earnings
  • Section 406 Exception for death or disability payments and benefits
  • Section 407 Exception for payments and benefits under tax-exempt pension schemes
  • Section 408 Exception for contributions to registered pension schemes
  • Section 409 Exception for payments and benefits in respect of certain legal expenses etc and indemnity insurance
  • Section 410 Exception for payments and benefits in respect of certain legal expenses etc and indemnity insurance: individual deceased
  • Section 411 Exception for payments and benefits for forces
  • Section 412 Exception for payments and benefits provided by foreign governments etc.
  • Section 413 Exception in certain cases of foreign service
  • Section 413A Exception for payment of certain legal costs
  • Section 414 Reduction in other cases of foreign service
  • Section 414A Exception for payments and benefits under section 615(3) schemes
  • Section 414B Exception in certain cases of foreign service as seafarer
  • Section 414C Reduction in other cases of foreign service as seafarer
  1. Exceptions and reductions
  2. Exception for payments and benefits under section 615(3) schemes

Section 414A | Exception for payments and benefits under section 615(3) schemes F1

From legislation.gov.uk

(1)This Chapter does not apply to a payment or other benefit provided in the form of a lump sum under a section 615(3) scheme.

(2)In this section, “section 615(3) scheme” means a superannuation fund to which section 615(3) of ICTA applies.

Notes

  1. F1

    S. 414A inserted (with effect in accordance with art. 6 of the amending S.I.) by The Enactment of Extra-Statutory Concessions Order 2014 (S.I. 2014/211), arts. 1, 5(3)(b)

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