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Schedule 4 Pensions: lump sum allowance and lump sum and death benefit allowance: transitional provisionC1F1

  1. 1“Fixed protection 2016”
  2. 2“Individual protection 2016”
  3. 3Reference numbers etc
  4. 4Information
  5. 5Amendments in connection with protection of pre-6 April 2006 rights
  6. 6Interpretation and regulations

Annotations

Textual amendments

F1

Words in Sch. 4 heading substituted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 93(2), 124 (with Sch. 9 paras. 125-132)

Modifications

C1

Sch. 4 modified (24.4.2025 for the tax year 2024-25 and subsequent tax years) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2025 (S.I. 2025/419), regs. 1(2)(6), 19 (with reg. 18(2))