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

Modifications etc. (not altering text)

C1 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 U.K. “Individual protection 2014”

Interpretation U.K.

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. U.K.

(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.