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Contents

Legislation

Finance (No. 2) Act 2015

Crossheading Income tax

Find in this level

Section 21 Pensions: special lump sum death benefits charge
Section 22 Pensions: some lump sum death benefits taxed as pension income
Section 23 Pensions: annual allowance
Section 24 Relief for finance costs related to residential property businesses
Section 25 Enterprise investment scheme
Section 26 Venture capital trusts
Section 27 EIS, VCTs etc: excluded activities
Section 28 EIS, VCTs and EMI: meaning of “farming”
Section 29 Travel expenses of members of local authorities etc
Section 30 London Anniversary Games

Income tax
Pensions: annual allowance

Section 23 | Pensions: annual allowance

From legislation.gov.uk

Schedule 4 contains provision in connection with the annual allowance for inputs into pension schemes.