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Finance Act 2014

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Changes over time for: Cross Heading: Power to make further adjustments

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Point in time view as at 01/06/2018.

Changes to legislation:

Finance Act 2014, Cross Heading: Power to make further adjustments is up to date with all changes known to be in force on or before 24 January 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. Help about Changes to Legislation

Power to make further adjustmentsU.K.

13U.K.In section 166 of FA 2004 (payments by registered pension schemes: the lump sum rule) after subsection (4) insert—

(5)The Commissioners for Her Majesty's Revenue and Customs may by regulations amend Part 1 of Schedule 29, or Part 3 of Schedule 36, in connection with cases involving a lump sum within subsection (6).

(6)A lump sum is within this subsection if—

(a)the sum is paid on or after 19 September 2013 and before 6 April 2015, or

(b)the sum is paid before 19 September 2013, a contract for a lifetime annuity is entered into to provide the pension in connection with which the sum is paid, and on or after 19 March 2014 the contract is cancelled.

(7)The provision that may be made under subsection (5) includes provision altering the effect of amendments made by the Finance Act 2014.

14U.K.In section 282(1) and (2) of FA 2004 (making of regulations and orders) for “Board of Inland Revenue” substitute “ Commissioners for Her Majesty's Revenue and Customs ”.

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