# The Finance Act 2004 (Standard Lifetime Allowance) Regulations 2018

S.I. 2018/206 · made 20 February 2018

These Regulations set the standard lifetime allowance for the tax year 2018-19, as is required by section 218(2D) of the Finance Act 2004.

Made under: Finance Act 2004 (Section 218)

PDFs: Printed copy https://openlegislation.uk/finance-act-2004-standard-lifetime-allowance-regulations-2018/pdf/uksi_20180206_en.pdf

## Introductory text

Income Tax
Made 20th February 2018
The Treasury, in exercise of the powers conferred by section 218(2D) of the Finance Act 2004, make the following Regulations.

## 1 Citation

These Regulations may be cited as the Finance Act 2004 (Standard Lifetime Allowance) Regulations 2018.

## 2 Standard Lifetime Allowance for the tax year 2018-19

The standard lifetime allowance for the tax year 2018-19 is £1,030,000.

## Signature

Paul Maynard
Andrew Stephenson
Two of the Lords Commissioners of Her Majesty’s Treasury
20th February 2018

## Explanatory note

(This note is not part of the Regulations)
These Regulations set the standard lifetime allowance for the tax year 2018-19, as is required by section 218(2D) of the Finance Act 2004.
A Tax Information and Impact Note has not been prepared for this instrument as it gives effect to previously announced policy and relates to a predetermined indexation formula.

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Source: https://www.legislation.gov.uk/uksi/2018/206 (the official version)
Page: https://openlegislation.uk/finance-act-2004-standard-lifetime-allowance-regulations-2018
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.