Category: Second Schedule Index

Paragraph 2B

Paragraph 2B inserted by section 42 of Act 53/99, amended by section 64 of Act 60/2001, section 45 of Act 32/2004, section 63 of Act 35/2007, section 38 of Act 3/2008, section 60 of Act 60/2008 and section 58 of Act 17/2009 and repealed by section 94 of Act 22/2012 with effect from 1 March 2012.

Paragraph 7

Paragraph 7 substituted by section 27 of Act 88/65, section 29 of Act 95/67 and section 36 of Act 88/71, amended by section 25 of Act 85/87 and substituted by section 53 of Act 8/2007 with effect from 1 October 2007 and repealed by section 65 of Act 60/2008 with effect from 1 March 2009.

 

Second Schedule Index

Posted on by admin_kmos

Second Schedule Index

Paragraph 1 – Definitions

Paragraph 2 – Amount to be included in gross income

Paragraph 2A – Amount to be included in gross income for lump sum benefit from public sector fund

Paragraph 2B – [Repealed]

Paragraph 2C – Lump sum benefit received or accrued subsequent to retirement, death, withdrawal or resignation

Paragraph 2D – Lump sum benefit under control of administrator

Paragraph 3 – Deemed accrual immediately prior to death

Paragraph 3A – Deemed accrual immediately prior to death – other

Paragraph 3B – Lump sum benefit deemed to have accrued to trust

Paragraph 4 – Deemed accrual

Paragraph 5 – Deductions of amounts in respect of benefits deemed to have accrued 

prior to death

Paragraph 6 – Withdrawal or resignation: winding up: deductions

Paragraph 6A – Transfer on or after normal retirement age but before retirement date: Deductions

Paragraph 7 – [Repealed]