Modification of paragraph 8 of Schedule 36
This section has no associated Explanatory Memorandum
11.—(1) Part 2 of Schedule 36 (pre-commencement rights: lifetime allowance charge) is modified as follows.
(2) In paragraph 8(5) after the words “(valuation of uncrystallised rights for the purposes of section 210)” add—
“(as modified by article 10 of The Taxation of Pension Schemes (Transitional Provisions) Order 2006)”.