xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"

SCHEDULES

SCHEDULE 18U.K.Lifetime allowance charge

Part 2U.K.Commencement and transitional provision

13U.K.The amendments made by Part 1 have effect for the tax year 2012-13 and subsequent tax years.