SCHEDULES
SCHEDULE 4Pensions: lifetime allowance: transitional provision
C1PART 2“Individual protection 2016”
Annotations:
Modifications etc. (not altering text)
Amount C (uncrystallised rights at end of 5 April 2016 under registered pension schemes)
12
Amount C is the total value of the individual's uncrystallised rights at the end of 5 April 2016 under arrangements relating to the individual under registered pension schemes of which the individual is a member as determined in accordance with section 212 of FA 2004.
Sch. 4 Pt. 2 modified (6.4.2023) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2023 (S.I. 2023/113), regs. 1(2), 37, 38 (with reg. 1(3))