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Legislation
Income Tax (Earnings and Pensions) Act 2003

Chapter 17 Exemptions: any taxpayer

  • Section 638 Awards for bravery
  • Section 639 Pensions in respect of death due to military or war service
  • Section 640 Exemption under section 639 where income withheld
  • Section 640A Lump sums provided under armed forces early departure scheme
  • Section 641 Wounds and disability pensions
  • Section 642 Compensation for National-Socialist persecution
  • Section 642A Netherlands Benefit Act for Victims of Persecution 1940-1945
  • Section 643 Malawi, Trinidad and Tobago and Zambia government pensions
  • Section 644 Pensions payable where employment ceased due to disablement
  • Section 644A Health and employment insurance payments
  • Section 645 Social security pensions: increases in respect of children
  • Section 646 Former miners etc: coal and allowances in lieu of coal
  • Section 646A Foreign pensions of consular employees
  • Section 646B Registered schemes: beneficiaries' annuities from unused funds
  • Section 646C Registered schemes: beneficiaries' annuities from drawdown funds
  • Section 646D Non-registered schemes: beneficiaries' annuities from unused funds
  • Section 646E Non-registered schemes: beneficiaries' annuities from drawdown funds
  • Section 646F Interpretation of sections 646B to 646E
  1. Chapter 17 · Exemptions: any taxpayer
  2. Lump sums provided under armed forces early departure scheme

Section 640A | Lump sums provided under armed forces early departure scheme

From legislation.gov.uk

No liability to income tax arises on a lump sum provided under a scheme established by the Armed Forces Early Departure Payments Scheme Order 2005 (S.I. 2005/437) or the Armed Forces Early Departure Payments Scheme Regulations 2014 (S.I. 2014/2328).F1F2

Notes

  1. F1

    S. 640A inserted (with effect in accordance with s. 19(9) of the amending Act) by Finance Act 2005 (c. 7), s. 19(5)

  2. F2

    Words in s. 640A inserted (1.4.2015) by Finance Act 2015 (c. 11), s. 15(1)(2)

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