{
  "url": "https://openlegislation.uk/finance-act-2004/schedule-36/part-2/crossheading-individuals-enhanced-lump-sum-and-death-benefit-allowance",
  "json_url": "https://openlegislation.uk/finance-act-2004/schedule-36/part-2/crossheading-individuals-enhanced-lump-sum-and-death-benefit-allowance.json",
  "legislation": "ukpga/2004/12",
  "legislation_title": "Finance Act 2004",
  "legislation_url": "https://openlegislation.uk/finance-act-2004",
  "path": "schedule/36/part/2/crossheading/individuals-enhanced-lump-sum-and-death-benefit-allowance",
  "kind": "crossheading",
  "number": null,
  "heading": "Individual’s enhanced lump sum and death benefit allowance",
  "text": null,
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 36 para. 20H and cross-heading inserted (18.11.2024 for the tax year 2024-25 and subsequent tax years) by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 8(16)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Sch. 36 para. 20H modified (18.11.2024 for the tax year 2024-25 and subsequent tax years) by 2003 c. 1, s. 637GA(4) (as inserted by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 3) Regulations 2024 (S.I. 2024/1167), regs. 1(2)(3), 4(9)(b) (with reg. 6))"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2004/12/schedule/36/part/2/crossheading/individuals-enhanced-lump-sum-and-death-benefit-allowance",
    "retrieved_at": "2026-10-29T09:17:16.113356+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}