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Finance Bill Debates

Alan Dolton Editor of Tolley's Tax Cases and Tolley's VAT Cases continues his coverage of the Finance Bill debates
After a break for the European elections Standing Committee A resumed its consideration of the Finance Bill on Tuesday 15 June with Schedule 29. The Financial Secretary (Ruth Kelly) confirmed that 'the term “when the member has reached normal minimum pension age'' will permit the payment of a lump sum once the member has reached minimum pension age and as provided in the lump sum rules up until they reach age 75. … In the new simplified regime we are codifying the rules on which payments are authorised so that it is clear what payments can and cannot be made. We accept that a scheme should be able to...
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