Finance Act 2005 (c. 7)

SCHEDULES

SCHEDULE 10 U.K. Pension schemes etc.

Lifetime allowance: reduction of rights in respect of tax paid U.K.

42 U.K. In the table in section 216(1) (benefit crystallisation events and amounts crystallised), in the entry relating to benefit crystallisation event 6 (entitlement to relevant lump sum), in the second column (amount crystallised), after “sum” insert “ paid to the individual ”.

Commencement Information

I1 Sch. 10 para. 42 in force at 6.4.2006, see Sch. 10 para. 64(1)