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Section 15 | Lump sums provided under armed forces early departure scheme

From legislation.gov.uk

(1)In section 640A of ITEPA 2003 (lump sums provided under armed forces early departure scheme), at the end insert “ or the Armed Forces Early Departure Payments Scheme Regulations 2014 (S.I. 2014/2328) ”.

(2)Subsection (1) comes into force on 1 April 2015.