SCHEDULES
C1SCHEDULE 6Transitional provision relating to new standard lifetime allowance for the tax year 2014-15 etc
Annotations:
Modifications etc. (not altering text)
PART 3Other provision
Amendment of section 219(5A) of FA 2004
10
1
In section 219 of FA 2004 (availability of individual's lifetime allowance) in subsection (5A) after “effect” insert “
where the previous benefit crystallisation event occurred before 6 April 2014
”
.
2
The amendment made by this paragraph is treated as having come into force on 6 April 2014.
Sch. 6 applied (S.) (1.6.2018) by The Local Government Pension Scheme (Scotland) Regulations 2018 (S.S.I. 2018/141), regs. 1(1), 48(2)