# Finance Act 2024, Paragraph 100: Amendments of Part 4 of FA 2004

Extent: E+W+S+N.I.

(1) Section 256 (enhanced lifetime allowance regulations) is amended as follows.
(2) In the heading omit “lifetime”.
(3) In subsection (1)—
(a) omit paragraphs (a) to (c);
(b) in paragraph (d), for “lifetime allowance enhancement” substitute “enhancement of allowances”;
(c) in paragraph (e)—
(i) omit “lifetime allowance”;
(ii) omit the “and” at the end;
(d) in paragraph (f)—
(i) for “paragraph 18(6)” substitute “paragraph 18(1)(b)”;
(ii) for “lifetime allowance enhancement” substitute “enhancement of allowances”;
(e) after paragraph (f) insert—
“(g) paragraph 20A(1)(d) of that Schedule (enhancement factor: pension credits from previously crystallised rights),
(h) paragraph 20B(1)(b) of that Schedule (enhancement factor: non-residence), and
(i) paragraph 20E(1)(b) of that Schedule (enhancement factor: transfers from recognised overseas pension scheme).”
(4) In subsection (2) omit “lifetime”.
(5) In subsection (3)—
(a) in the words before paragraph (a) omit “lifetime”;
(b) omit paragraph (a).
(6) In subsection (4), in the words before paragraph (a) omit “lifetime”.

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Source: https://www.legislation.gov.uk/ukpga/2024/3/schedule/9/paragraph/100 (the official version)
Page: https://openlegislation.uk/finance-act-2024/schedule-9/paragraph-100
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.