SCHEDULES

SCHEDULE 18Lifetime allowance charge

Part 1Amendments

4

1

Paragraph 7 (trivial commutation lump sum) is amended as follows.

F12

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

3

After that sub-paragraph insert—

4A

The Treasury may by order substitute for the amount for the time being specified in sub-paragraph (4) such larger amount as is specified in the order.