Finance Act 2014 (c. 26)

SCHEDULES

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

PART 1 “Individual protection 2014”

Amount C (uncrystallised rights at end of 5 April 2014 under registered pension schemes)

4 Amount C is the total value of the individual’s uncrystallised rights at the end of 5 April 2014 under arrangements relating to the individual under registered pension schemes of which the individual is a member as determined in accordance with section 212 of FA 2004.