[637G Trivial commutation lump sums and winding-up lump sums]
Income Tax (Earnings and Pensions) Act 2003 (2003 c 1) | Legislation

[637G  Trivial commutation lump sums and winding-up lump sums]

[(1)     Subject to subsection (2), a member of a registered pension scheme to whom—

(a)     a trivial commutation lump sum, or

(b)     a winding-up lump sum,

is paid under the scheme is treated as having

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