[185J Effect of repayment of certain pre-6 April 2015 lump sums]
Finance Act 2004 (2004 c 12) | Legislation

[Repayments of lump sums]

[185J  Effect of repayment of certain pre-6 April 2015 lump sums]

[(1)     For the purposes of this Part—

(a)     a lump sum to which this section applies is treated as never having been paid, and

(b)     the payment by which it is repaid is treated as not being a payment.

(2)     This section applies to a lump

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