{
  "url": "https://openlegislation.uk/finance-act-2016/schedule-4/paragraph-2",
  "json_url": "https://openlegislation.uk/finance-act-2016/schedule-4/paragraph-2.json",
  "legislation": "ukpga/2016/24",
  "legislation_title": "Finance Act 2016",
  "legislation_url": "https://openlegislation.uk/finance-act-2016",
  "path": "schedule/4/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "The conditions mentioned in paragraph 1(1)(a) are—\n(a) that, on 6 April 2016, the individual has one or more arrangements under—\n(i) a registered pension scheme, or\n(ii) a relieved non-UK pension scheme of which the individual is a relieved member,\n(b) that paragraph 7 of Schedule 36 to FA 2004 (primary protection) does not apply on 6 April 2016 in relation to the individual,\n(c) that paragraph 12 of that Schedule (enhanced protection) does not apply in the individual's case on 6 April 2016,\n(d) that paragraph 14 of Schedule 18 to FA 2011 (transitional provision relating to new standard lifetime allowance for the tax year 2012-13) does not apply in the individual's case on 6 April 2016, and\n(e) that paragraph 1 of Schedule 22 to FA 2013 (“fixed protection 2014” relating to new standard lifetime allowance for the tax year 2014-15) does not apply in the individual's case on 6 April 2016.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Sch. 4 para. 2(b) substituted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 93(3)(b), 124 (with Sch. 9 paras. 125-132)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2016/24/schedule/4/paragraph/2",
    "retrieved_at": "2026-10-29T09:06:05.350093+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}