# Finance Act 2015, Paragraph 5


(1) Section 217 (persons liable to lifetime allowance charge) is amended as follows.
(2) In subsection (2A) (cases where dependant or nominee liable) after “event 5C,” insert “ or by reason of a person becoming entitled to an annuity as mentioned in the description of benefit crystallisation event 5D, ”.
(3) In subsection (4A) (events 5C and 7 are “relevant post-death” events) after “benefit crystallisation event 5C” insert “ , 5D ”.

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Source: https://www.legislation.gov.uk/ukpga/2015/11/schedule/4/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2015/schedule-4/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.