Part 4Pension schemes etc
Chapter 5Registered pension schemes: tax charges
Annual allowance charge
F1228Annual allowance
F2(1)
The annual allowance for the tax year 2023-24 and, subject to subsection (2), each subsequent tax year is £60,000.
(2)
The Treasury may by order provide that the annual allowance for any tax year subsequent to the tax year F32023-24 is such amount as is specified in the order.