SE13670 - Termination payments and benefits: Section 148 ICTA 1988: exemptions: lump sums from overseas schemes: Extra Statutory Concession A10

Extra Statutory Concession A10 gives exemption from all Income Tax charges – and therefore from Section 148 ICTA 1988 – for a lump sum from certain overseas pension schemes.

Guidance on this exemption is at SE15063 and the following instructions.