{
  "url": "https://openlegislation.uk/finance-act-2024/schedule-9/paragraph-100",
  "json_url": "https://openlegislation.uk/finance-act-2024/schedule-9/paragraph-100.json",
  "legislation": "ukpga/2024/3",
  "legislation_title": "Finance Act 2024",
  "legislation_url": "https://openlegislation.uk/finance-act-2024",
  "path": "schedule/9/paragraph/100",
  "kind": "paragraph",
  "number": "100",
  "heading": "Amendments of Part 4 of FA 2004",
  "text": "(1) Section 256 (enhanced lifetime allowance regulations) is amended as follows.\n(2) In the heading omit “lifetime”.\n(3) In subsection (1)—\n(a) omit paragraphs (a) to (c);\n(b) in paragraph (d), for “lifetime allowance enhancement” substitute “enhancement of allowances”;\n(c) in paragraph (e)—\n(i) omit “lifetime allowance”;\n(ii) omit the “and” at the end;\n(d) in paragraph (f)—\n(i) for “paragraph 18(6)” substitute “paragraph 18(1)(b)”;\n(ii) for “lifetime allowance enhancement” substitute “enhancement of allowances”;\n(e) after paragraph (f) insert—\n“(g) paragraph 20A(1)(d) of that Schedule (enhancement factor: pension credits from previously crystallised rights),\n(h) paragraph 20B(1)(b) of that Schedule (enhancement factor: non-residence), and\n(i) paragraph 20E(1)(b) of that Schedule (enhancement factor: transfers from recognised overseas pension scheme).”\n(4) In subsection (2) omit “lifetime”.\n(5) In subsection (3)—\n(a) in the words before paragraph (a) omit “lifetime”;\n(b) omit paragraph (a).\n(6) In subsection (4), in the words before paragraph (a) omit “lifetime”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2024/3/schedule/9/paragraph/100",
    "retrieved_at": "2026-10-29T08:48:28.960167+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."
}