Income Tax (Earnings and Pensions) Act 2003 section 414A

Exception for payments and benefits under section 615(3) schemes

Section 414A provides an exemption from the pension income tax rules in this chapter for certain lump sum payments made under overseas superannuation funds approved under section 615(3) of the Income and Corporation Taxes Act (ICTA).

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.