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Regulation 8 Schedule 4 to FA 2016

Original text. Later amendments are not shown.

In Schedule 4 to FA 2016 (pensions: lump sum allowance and lump sum and death benefit allowance: transitional provision)f1, in paragraph 9 (“individual protection 2016”)—

(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)”.

Annotations

Footnotes

f1

2016 c. 24. Sub-paragraphs (2), (2A) and (2B) of paragraph 9 were substituted by S.I. 2024/1012.