There are currently no known outstanding effects for the Finance Act 2015, Paragraph 5.
5(1)Section 217 (persons liable to lifetime allowance charge) is amended as follows.U.K.
(2)In subsection (2A) (cases where dependant or nominee liable) after “event 5C,” insert “ or by reason of a person becoming entitled to an annuity as mentioned in the description of benefit crystallisation event 5D, ”.
(3)In subsection (4A) (events 5C and 7 are “relevant post-death” events) after “benefit crystallisation event 5C” insert “ , 5D ”.
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