Chwilio Deddfwriaeth

Chwiliad Uwch

Finance Act 2024

Status:

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

Amendments of Part 2 of Schedule 36 to FA 2004

69(1)Paragraph 11 (primary protection: pension debit on or after 6th April 2006) is amended as follows.

(2)In sub-paragraph (1)(a), for “makes provision for the operation of a lifetime allowance enhancement factor” substitute “applies”.

(3)In sub-paragraphs (2) and (3), for “paragraph 7(3)” substitute “paragraph 7(5)”.

(4)In sub-paragraph (4), for “benefit crystallisation event” substitute “relevant benefit crystallisation event”.

(5)After that sub-paragraph insert—

“(5)In this paragraph “relevant benefit crystallisation event” has the same meaning as in section 637S of ITEPA 2003 (availability of individual’s lump sum and death benefit allowance).”

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