Paragraph 23
In regulation 2(1) (interpretation)—
(a)
after the entry for “fixed protection 2014” insert—
““fixed protection 2016” means protection under paragraph 1(2) of Schedule 4 to FA 2016;”, and
(b)
after the entry for “individual protection 2014” insert—
““individual protection 2016” means protection under paragraph 9(2) of Schedule 4 to FA 2016;”.
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))