Certain lump sums may be paid by a registered pension scheme without giving rise to a liability to income tax;

a pension commencement lump sum (see ¶378-500);

a serious ill-health lump sum, (from 6 April 2011, restricted to payments to a member under the age of 75) (see ¶378-600);

a refund of excess contributions lump sum (see ¶378-750); or

a transitional 2013–14 lump sum (see ¶378-950)

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