http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/6/part/1

SCHEDULES

C1SCHEDULE 6Transitional provision relating to new standard lifetime allowance for the tax year 2014-15 etc

Annotations:

Modifications etc. (not altering text)

Sch. 6 applied (S.) (1.6.2018) by The Local Government Pension Scheme (Scotland) Regulations 2018 (S.S.I. 2018/141), regs. 1(1), 48(2)

PART 1“Individual protection 2014”

Interpretation

6

1

Expressions used in this Part of this Schedule and Part 4 of FA 2004 have the same meaning in this Part as in that Part.

2

In particular, references to a relieved non-UK pension scheme or a relieved member of such a scheme are to be read in accordance with paragraphs 13(3) and (4) and 18 of Schedule 34 to FA 2004.