C1C3C4C2C5Part 4Pension schemes etc

Annotations:
Modifications etc. (not altering text)

C3C4C2C5Chapter 5Registered pension schemes: tax charges

Charges on authorised payments

I1C3C4C2C5204C3C4C2C5Authorised pensions and lump sums

1

Schedule 31 contains provision about the taxation of pensions and lump sums which are authorised to be paid by this Part.

2

Schedule 36 contains (in Part 4) transitional provision about the taxation of annuities under existing retirement annuity contracts and other relevant transitional provision.