Finance Act 2005 (c. 7)

SCHEDULES

SCHEDULE 10 U.K. Pension schemes etc.

Transitional provisions: lump sums exceeding 25% of uncrystallised rights U.K.

57 U.K. In the substituted sub-paragraph (7) set out in paragraph 34(2) of Schedule 36 (entitlement to lump sums exceeding 25% of uncrystallised rights), in the definition of “ALSA”, for “additional lump sum amount” substitute “ greater of the additional lump sum amount and nil ”.

Commencement Information

I1 Sch. 10 para. 57 in force at 6.4.2006, see Sch. 10 para. 64(1)