SCHEDULES

SCHEDULE 4 U.K.Pensions: [F1 lump sum allowance and lump sum and death benefit allowance]: transitional provision

Textual Amendments

F1 Words in Sch. 4 heading substituted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 93(2), 124 (with Sch. 9 paras. 125-132)

PART 2 U.K.“Individual protection 2016”

Modifications etc. (not altering text)

C1 Sch. 4 Pt. 2 modified (6.4.2023) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2023 (S.I. 2023/113), regs. 1(2), 37, 38 (with reg. 1(3))

Amount C (uncrystallised rights at end of 5 April 2016 under registered pension schemes) U.K.

12 U.K.Amount C is the total value of the individual's uncrystallised rights at the end of 5 April 2016 under arrangements relating to the individual under registered pension schemes of which the individual is a member as determined in accordance with section 212 of FA 2004.