There are currently no known outstanding effects for the Finance Act 2024, Paragraph 69.
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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