SCHEDULES
SCHEDULE 6Transitional provision relating to new standard lifetime allowance for the tax year 2014-15 etc
PART 3Other provision
Amendment of section 219(5A) of FA 2004
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
”
.
(2)
The amendment made by this paragraph is treated as having come into force on 6 April 2014.