Finance Act 2009 (c. 10)

SCHEDULES

SCHEDULE 2 U.K. Income tax rates

Part 2 U.K. Amendments of other Acts

FA 2004 U.K.

14 U.K. In section 215 (amount of lifetime allowance charge), after subsection (2) insert—

“(2A) The Treasury may by order amend subsection (2) so as to vary the rates of the lifetime allowance charge.

(2B) An order under subsection (2A) may make provision for there to be different rates in different circumstances.”