Point in time view as at 15/03/2018.
Finance Act 2011, Cross Heading: Lifetime allowance charge is up to date with all changes known to be in force on or before 09 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
104(1)The amendments made by paragraphs 43, 44, 73, 80 and 82(2) have effect in relation to benefit crystallisation events occurring on or after 6 April 2011.U.K.
(2)Any reference in a provision within sub-paragraph (3) to an amount previously crystallised on the designation of sums or assets as available for the payment of drawdown pension includes a reference to an amount crystallised before 6 April 2011 on the designation of sums or assets as available for the payment of unsecured pension.
(3)The provisions are—
(a)paragraph 3(2) of Schedule 32 to FA 2004 (benefit crystallisation events 1 and 2: prevention of overlap);
(b)paragraph 4(2) of that Schedule (benefit crystallisation events 1 and 4: prevention of overlap);
(c)paragraph 17(2) of that Schedule (benefit crystallisation event 8: prevention of overlap with other events).
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