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Section 640A Lump sums provided under armed forces early departure scheme

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Amendments

Section 640A inserted by Finance Act 2005 section 19(5) for 2005-06 and later tax years.

No liability to income tax arises on a lump sum provided under a scheme established by the Armed Forces Early Departure Payments Scheme Order 2005 (S.I. 2005/437).

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