Finance Act 2016 (c. 24)

SCHEDULES

SCHEDULE 4 U.K. Pensions: [F1 lump sum allowance and lump sum and death benefit allowance]: transitional provision

Textual Amendments

F1 Words in Sch. 4 heading substituted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 93(2), 124 (with Sch. 9 paras. 125-132)

PART 1 U.K. “Fixed protection 2016”

Protection-cessation events: interpretation: “permitted circumstances” U.K.

7 U.K. Sub-paragraphs (2A) to (2C) of paragraph 12 of Schedule 36 to FA 2004 (“permitted circumstances”) apply for the purposes of paragraph 3(d).