Taxation of Pensions Schemes (Rates, etc) Order 2010 comes into force

Implementation date: 24 March 2010

The Order amends the rate of the tax charge on short service lump sum refunds and benefits received under employer-financed retirement benefits schemes (EFRBS) when the recipient of the benefit is not an individual, to reflect the introduction of the 50% additional tax rate from 6 April 2010. The Order can be viewed on the OPSI website.