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Finance Act 2024
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- UK Public General Acts
- 2024 c. 3
- Schedule 9
- Part 6
- Paragraph 132
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References in scheme rules to lifetime allowance excess lump sums
132A rule of a registered pension scheme relating to a member’s entitlement to a lifetime allowance excess lump sum has effect, in relation to entitlements arising on or after 6 April 2024, and so far as possible, as a rule relating to the member’s entitlement to a pension commencement excess lump sum.
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