# The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2026, Regulation 8: Schedule 4 to FA 2016


In Schedule 4 to FA 2016 (pensions: lump sum allowance and lump sum and death benefit allowance: transitional provision), 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)”.

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Source: https://www.legislation.gov.uk/ukdsi/2026/9780348283686/regulation/8 (the official version)
Page: https://openlegislation.uk/draft-pensions-abolition-of-lifetime-allowance-charge-etc-regulations-2026/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.