# Finance Act 2014, 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.

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/6/paragraph/10 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-6/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.