Part 4Pension schemes etc
Chapter 5Registered pension schemes: tax charges
Charges on authorised payments
204Authorised 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.
F1(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).