Finance Act 2016 (c. 24)

SCHEDULES

SCHEDULE 4 U.K. Pensions: lifetime allowance: transitional provision

PART 1 U.K. “Fixed protection 2016”

Protection-cessation events: interpretation: “impermissible transfer” U.K.

5 U.K. Paragraph 17A of Schedule 36 to FA 2004 (impermissible transfers) applies for the purposes of paragraph 3(b) but as if—

(a) the references to a relevant existing arrangement were to the arrangement, and

(b) the reference in sub-paragraph (2) to 5 April 2006 were to 5 April 2016.