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Taxation of Pensions Act 2014
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- UK Public General Acts
- 2014 c. 30
- SCHEDULE 1
- Part 4
- Paragraph 66
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66(1)Omit section 227A of FA 2004 (annual allowance charge: individuals who met flexible drawdown conditions).
(2)In consequence of sub-paragraph (1)—
(a)in section 227(4) of FA 2004, omit the second sentence, and
(b)omit paragraph 45 of Schedule 16 to FA 2011.
(3)The amendments made by sub-paragraphs (1) and (2) have effect for the tax year 2015-16 and subsequent tax years.
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