# Finance Act 2016, Paragraph 12


Amount C is the total value of the individual's uncrystallised rights at the end of 5 April 2016 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/2016/24/schedule/4/paragraph/12 (the official version)
Page: https://openlegislation.uk/finance-act-2016/schedule-4/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.