SCHEDULES

SCHEDULE 6Transitional provision relating to new standard lifetime allowance for the tax year 2014-15 etc

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.