Income Tax (Earnings and Pensions) Act 2003 section 637T

Section 637S: multiple lump sum death benefits paid

Section 637T deals with how to apportion an individual's remaining lump sum and death benefit allowance when more than one lump sum death benefit is paid following that individual's death.

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.