SCHEDULES
SCHEDULE 23Pension schemes etc: miscellaneous
Transitional provisions: minor corrections
44
Schedule 36 (transitional provisions) is amended as follows.
45
In paragraphs 9(4)(a) and 26(3)(a)
(primary protection: maximum permitted pension and maximum permitted lump sum), for “611(1)(a)” substitute “
611A(1)(a)
”
.
46
In paragraph 54(1)(b)
(benefits taxable under Chapter 2 of Part 6 of ITEPA 2003 where contributions taxed pre-commencement: old schemes), for “1st September 1993” substitute “
1st December 1993
”
.