205 Short service refund lump sum charge
Finance Act 2004 (2004 c 12) | Legislation

205  Short service refund lump sum charge

(1)     A charge to income tax, to be known as the short service refund lump sum charge, arises where a short service refund lump sum is paid by a registered pension scheme.

(2)     The person liable to the short service refund lump sum charge is the scheme administrator.

(3)     The scheme administrator

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