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Legislation

Finance Act 2004

Crossheading Charges on authorised payments

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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

Charges on authorised payments
Serious ill-health lump sum charge

Section 205A | Serious ill-health lump sum charge

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed