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SCHEDULES

SCHEDULE 6U.K.Transitional provision relating to new standard lifetime allowance for the tax year 2014-15 etc

PART 2 U.K.Regulations

8(1)The Commissioners for Her Majesty's Revenue and Customs may by regulations make provision specifying how any notice required to be given to an officer of Revenue and Customs under Part 1 of this Schedule is to be given.U.K.

(2)In sub-paragraph (1) the reference to Part 1 of this Schedule is to that Part as amended from time to time by regulations under paragraph 7.