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Finance Act 2024
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- UK Public General Acts
- 2024 c. 3
- Schedule 9
- Part 4
- Paragraph 91
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Amendments of Schedule 22 to FA 2013U.K.
91(1)In Schedule 22 to FA 2013 (transitional provision relating to reduction in standard lifetime allowance etc), in Part 1 (“fixed protection 2014”), paragraph 1 is amended as follows.
(2)In sub-paragraph (1)(b), for “make provision for a lifetime allowance enhancement factor” substitute “apply on that date”.
(3)For sub-paragraph (2) substitute—
“(2)Chapter 15A of Part 9 of ITEPA 2003 (pension income: lump sums under registered pension schemes) has effect in relation to the individual as if—
(a)the amount specified in section 637P of that Act (individual’s lump sum allowance) were £375,000, and
(b)the amount specified in section 637R of that Act (individual’s lump sum and death benefit allowance) were £1,500,000.”
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