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Paragraph 2B – [Repealed]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 6B – Transfer between the components of the retirement system: Deductions

Paragraph 7 – [Repealed]