Finance Act 2014 (c. 26)

SCHEDULES

SCHEDULE 6 U.K. Transitional provision relating to new standard lifetime allowance for the tax year 2014-15 etc

PART 3 U.K. Other provision

Amendment of section 219(5A) of FA 2004 U.K.

10 (1) In section 219 of FA 2004 (availability of individual's lifetime allowance) in subsection (5A) after “effect” insert “ where the previous benefit crystallisation event occurred before 6 April 2014 ”. U.K.

(2) The amendment made by this paragraph is treated as having come into force on 6 April 2014.