Section 57: Lump sum benefits paid otherwise than on retirement.

Finance Act 1988 · 1988 c. 39View on legislation.gov.uk

Finance Act 1988
- Section 56: Occupational pension schemes.
- Section 58: Assessment and collection.

Part III: Income Tax, Corporation Tax and Capital Gains Tax — Chapter I: General

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Reuse reviewed 21 August 2026 under Open Government Licence v3.0.