Paragraph 2
The conditions mentioned in paragraph 1(1)(a) are—
that, on 6 April 2016, the individual has one or more arrangements under—
a registered pension scheme, or
a relieved non-UK pension scheme of which the individual is a relieved member,
that paragraph 7 of Schedule 36 to FA 2004 (primary protection) does not F1apply on 6 April 2016 in relation to the individual,
that paragraph 12 of that Schedule (enhanced protection) does not apply in the individual's case on 6 April 2016,
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
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.
Annotations
Textual amendments
- F1
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)
Notes on Schedule 4
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))