2010 No. 922
Income Tax
The Registered Pension Schemes (Standard Lifetime and Annual Allowances) Order 2010
Made
Laid before the House of Commons
Coming into force
The Treasury make the following Order in exercise of the powers conferred by sections 218(3) and 228(2) of the Finance Act 20041.
Citation and commencement1
This Order may be cited as the Registered Pension Schemes (Standard Lifetime and Annual Allowances) Order 2010 and shall come into force on 15th April 2010.
Standard lifetime allowance2
The standard lifetime allowance for the tax years 2011-12, 2012-13, 2013-14, 2014-15 and 2015-16 is £1,800,000.
Annual allowance3
The annual allowance for the tax years 2011-12, 2012-13, 2013-14, 2014-15 and 2015-16 is £255,000.
Tony CunninghamDave WattsTwo of the Lords Commissioners of Her Majesty’s Treasury
EXPLANATORY NOTE
(This note is not part of the Order)