2U.K.In section 204 (tax charges: authorised pensions and lump sums), after subsection (2) insert—
“(3)For further provision, in addition to that contained in this Chapter, about the taxation of pensions and lump sums which are authorised to be paid by this Part, see—
(a)Chapter 5A of Part 9 of ITEPA 2003 (pensions under registered pension schemes);
(b)Chapter 15A of that Part of that Act (lump sums under registered pension schemes).”