SCHEDULES

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

Modifications etc. (not altering text)

C1 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 2 U.K.Regulations

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

(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.