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Legislation
Finance Act 2004

Crossheading Charges on authorised payments

  • Section 204 Authorised pensions and lump sums
  • Section 205 Short service refund lump sum charge
  • Section 205A Serious ill-health lump sum charge
  • Section 206 Special lump sum death benefits charge
  • Section 206A Partial repayment of section 206 charge where IHT paid by recipient of benefit
  • Section 206B Supplementary charge on refund of overpaid IHT
  • Section 207 Authorised surplus payments charge
  1. Chapter 5 Registered pension schemes: tax charges
  2. Crossheading Charges on authorised payments

Crossheading Charges on authorised payments

From legislation.gov.uk

Contents

  1. Section 204 Authorised pensions and lump sums
  2. Section 205 Short service refund lump sum charge
  3. Section 205A Serious ill-health lump sum charge
  4. Section 206 Special lump sum death benefits charge
  5. Section 206A Partial repayment of section 206 charge where IHT paid by recipient of benefit
  6. Section 206B Supplementary charge on refund of overpaid IHT
  7. Section 207 Authorised surplus payments charge
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