# Finance Act 2024, Paragraph 103: Amendments of Part 4 of FA 2004

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

(1) Section 263 (lifetime allowance enhanced protection: benefit accrual) is amended as follows.
(2) In the heading omit “Lifetime allowance”.
(3) In subsection (1)(a), for “lifetime allowance charge” substitute “enhancement of allowances”.

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Source: https://www.legislation.gov.uk/ukpga/2024/3/schedule/9/paragraph/103 (the official version)
Page: https://openlegislation.uk/finance-act-2024/schedule-9/paragraph-103
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.