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Part 2 “Individual protection 2016”C1

  1. The protection
  2. Amount A (pre-6 April 2006 pensions in payment)
  3. Amount B (pre-6 April 2016 benefit crystallisation events)
  4. Amount C (uncrystallised rights at end of 5 April 2016 under registered pension schemes)
  5. Amount D (uncrystallised rights at end of 5 April 2016 under relieved non-UK schemes)

Annotations

Modifications

C1

Sch. 4 Pt. 2 modified (6.4.2023) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2023 (S.I. 2023/113), regs. 1(2), 37, 38 (with reg. 1(3))

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))