Finance Act 2014

This section has no associated Explanatory Notes

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 ”.U.K.

(2)The amendment made by this paragraph is treated as having come into force on 6 April 2014.