# The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2026, Regulation 7: Schedule 6 to FA 2014


In Schedule 6 to FA 2014 (transitional provision relating to new standard lifetime allowance etc), in paragraph 1 (“individual protection 2014”)—
(a) in sub-paragraph (2A), in the words before paragraph (a) omit “the lower of”;
(b) in sub-paragraph (7), for “purpose of applying sub-paragraph (2)” substitute “purposes of applying sub-paragraphs (2) to (2B)”.

---
Source: https://www.legislation.gov.uk/ukdsi/2026/9780348283686/regulation/7 (the official version)
Page: https://openlegislation.uk/draft-pensions-abolition-of-lifetime-allowance-charge-etc-regulations-2026/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

