The Registered Pension Schemes and Relieved Non-UK Pension Schemes (Lifetime Allowance Transitional Protection) (Amendment) Regulations 2013
The Finance Act 2011 (c. 11) made changes to the Lifetime Allowance Charge applied to pensions by reducing the Lifetime Allowance. Paragraph 14 of Schedule 18 to that Act provided for transitional protection for the Lifetime Allowance provided that conditions contained within that paragraph are met and a person has served notice on the Commissioners for Her Majesty’s Revenue and Customs of intention to rely on the protection provided by that paragraph (a “paragraph 14 notice”).
Lifecycle
Department
Made
19 Jul 2013
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In force
12 Aug 2013
Enabling power
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of powers conferred by paragraphs 15, 16(1) and 17(1) of Schedule 18 to the Finance Act 2011:
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