[637C Serious ill-health lump sums]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[637C  Serious ill-health lump sums]

[(1)     Subject to subsections (2) and (4), no liability to income tax arises on a serious ill-health lump sum paid under a registered pension scheme.

(2)     If—

(a)     a serious ill-health lump sum is paid under a registered pension

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