Finance Act 2009

FA 2004

This section has no associated Explanatory Notes

14In section 215 (amount of lifetime allowance charge), after subsection (2) insert—

(2A)The Treasury may by order amend subsection (2) so as to vary the rates of the lifetime allowance charge.

(2B)An order under subsection (2A) may make provision for there to be different rates in different circumstances.