http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/6

SCHEDULES

C1SCHEDULE 6Transitional provision relating to new standard lifetime allowance for the tax year 2014-15 etc

Annotations:

Modifications etc. (not altering text)

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)

PART 2Regulations

7

1

The Commissioners for Her Majesty's Revenue and Customs may by regulations amend Part 1 of this Schedule.

2

Regulations under this paragraph may (for example) add to the cases in which paragraph 1(2) is to apply.

3

Regulations under this paragraph must not increase any person's liability to tax.

4

Regulations under this paragraph may include provision having effect in relation to a time before the regulations are made; but the time must be no earlier than 6 April 2014.