EIM13670 - Termination payments and benefits: Section 401 ITEPA 2003: exceptions: lump sums from overseas schemes: Extra-Statutory Concession A10

Extra-Statutory Concession A10 gives exception from all income tax charges, and therefore from Section 401 ITEPA 2003, for a lump sum from certain overseas pension schemes.

Guidance on this exception is at EIM15063 and subsequent guidance.