# Finance Act 2014, Paragraph 4


Amount C is the total value of the individual's uncrystallised rights at the end of 5 April 2014 under arrangements relating to the individual under registered pension schemes of which the individual is a member as determined in accordance with section 212 of FA 2004.

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/6/paragraph/4 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-6/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.