SCHEDULES
SCHEDULE 10Pension schemes etc.
Lifetime allowance: reduction of rights in respect of tax paid
I141
In section 215 (amount of lifetime allowance charge), omit—
a
in subsection (9), paragraph (b) (tax covered by scheme funded payment if rights not reduced so as fully to reflect amount of payment of tax) and the word “and” before it, and
b
subsection (10) (whether rights reduced so as fully to reflect amount of payment of tax).