Finance Act 2005 (c. 7)

SCHEDULES

Valid from 07/04/2005

SCHEDULE 10 U.K. Pension schemes etc.

Valid from 06/04/2006

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 ”.