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Lump sum rights exceeding £375,000: primary and enhanced protection Lump sum rights exceeding £375,000: primary and enhanced protection

  1. 24Paragraph 24
  2. 25Paragraph 25
  3. 26Paragraph 26
  4. 27Paragraph 27
  5. 28Paragraph 28
  6. 29Paragraph 29
  7. 29AParagraph 29A
  8. 30Paragraph 30

Notes on Schedule 36

Modifications

C1

Sch. 36 applied (1.6.2018) by The Local Government Pension Scheme (Scotland) Regulations 2018 (S.S.I. 2018/141), regs. 1(1), 48(2)

C2

Sch. 36 modified by The Taxation of Pension Schemes (Transitional Provisions) Order 2006 (S.I. 2006/572), art. 23D (as inserted (1.6.2009) by S.I. 2009/1172, arts. 1, 3; and as amended (for the tax year 2024-25 and subsequent tax years) by S.I. 2024/1012, regs. 1(2)(3), 25(15) and by S.I. 2026/698, regs. 1(2)(6), 14(3))

Notes on Part 3

Modifications

C1

Sch. 36 Pt. 3 modified (6.4.2006) by The Pension Protection Fund (Tax) Regulations 2006 (S.I. 2006/575), regs. 1, 31(1)