[554W Exclusions: certain retirement benefits etc]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[554W  Exclusions: certain retirement benefits etc]

[(1)     This section applies if—

(a)     a relevant benefit is provided under a relevant scheme by way of a payment of a lump sum wholly out of rights which A has under the scheme,

(b)     A's rights out of which the lump sum is paid are, wholly or partly, pre-6 April 2011 lump sum rights, and

(c)     the payment of the lump sum

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