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.