[637D Uncrystallised funds pension lump sums]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[637D  Uncrystallised funds pension lump sums]

[(1)     Subject to subsection (2), where an uncrystallised funds pension lump sum is paid under a registered pension scheme—

(a)     no liability to income tax arises on 25% of the lump sum, and

(b)     section 579A (pensions) applies in relation

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