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96In this Part—
“the 2004 Act” means the Finance Act 2004 (c. 12),
“event” means a benefit crystallisation event listed in the table in section 216 of the 2004 Act,
“lifetime allowance charge” has the meaning given by section 214 of the 2004 Act,
“scheme administrator” means the scheme administrator of the scheme for the purposes of section 217 of the 2004 Act (see sections 270 to 274 of the 2004 Act), and
“unauthorised charge” means an unauthorised payments charge (see section 208 of the 2004 Act) or an unauthorised payments surcharge (see section 210 of the 2004 Act).
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Text created by the Scottish Executive department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Acts of the Scottish Parliament except those which result from Budget Bills
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