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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.
11(1)Column 2 of the Table at the end of section 98 of TMA 1970 (special returns: penalties) is amended as follows.U.K.
(2)After the entry for section 228 of TIOPA 2010 insert—
“Regulations under paragraph 16 of Schedule 18 to the Finance Act 2011.” |
(3)After the entry for regulations under section 61(5) of FA 2012 insert—
“Regulations under paragraph 3 of Schedule 22 to the Finance Act 2013. |
Regulations under paragraph 8 of Schedule 6 to the Finance Act 2014.” |