This
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Nodiadau Esboniadol
96SIn 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).