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Finance Act 2024

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Changes over time for: Paragraph 70

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There are currently no known outstanding effects for the Finance Act 2024, Paragraph 70. Help about Changes to Legislation

Amendments of Part 2 of Schedule 36 to FA 2004U.K.

70(1)Paragraph 11A (primary protection: pension debit on or after 6th April 2006: lump sum death benefits) 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 paragraphs (a) and (b) of sub-paragraph (4), for “benefit crystallisation event” substitute “relevant benefit crystallisation event”.

(4)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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