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Legislation

Finance (No. 2) Act 2005

Crossheading Social security pension lump sums

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Section 7 Charge to income tax on lump sum
Section 8 Meaning of “applicable year of assessment” in section 7
Section 9 Interpretation and commencement
Section 10 Consequential amendments

Chapter 1 Personal taxation
Crossheading Social security pension lump sums

Crossheading Social security pension lump sums

From legislation.gov.uk

Contents

Section 7 Charge to income tax on lump sum
Section 8 Meaning of “applicable year of assessment” in section 7
Section 9 Interpretation and commencement
Section 10 Consequential amendments