Paragraph 10
(1)
In section 219 of FA 2004 (availability of individual's lifetime allowance) in subsection (5A) after “effect” insert “ where the previous benefit crystallisation event occurred before 6 April 2014 ”.
(2)
The amendment made by this paragraph is treated as having come into force on 6 April 2014.
Notes on Schedule 6
Modifications
- C1
Sch. 6 applied (S.) (1.6.2018) by The Local Government Pension Scheme (Scotland) Regulations 2018 (S.S.I. 2018/141), regs. 1(1), 48(2)