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Finance Act 2024

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Changes over time for: Paragraph 81

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Amendments of Part 3 of Schedule 36 to FA 2004U.K.

81(1)In paragraph 24 (pre-commencement benefit rights: lump sum rights exceeding £375,000: primary and enhanced protection), sub-paragraph (1) is amended as follows.

(2)In paragraph (a), after “Schedule 29” insert “and paragraph 12 of this Schedule”.

(3)For paragraph (b) substitute—

(b)paragraph 29A (which makes provision modifying the value of the individual’s lump sum allowance),.

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