# Finance Act 2024, Paragraph 69: Amendments of Part 2 of Schedule 36 to FA 2004

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

(1) Paragraph 11 (primary protection: pension debit on or after 6th April 2006) is amended as follows.
(2) In sub-paragraph (1)(a), for “makes provision for the operation of a lifetime allowance enhancement factor” substitute “applies”.
(3) In sub-paragraphs (2) and (3), for “paragraph 7(3)” substitute “paragraph 7(5)”.
(4) In sub-paragraph (4), for “benefit crystallisation event” substitute “relevant benefit crystallisation event”.
(5) After that sub-paragraph insert—
“(5) In this paragraph “relevant benefit crystallisation event” has the same meaning as in section 637S of ITEPA 2003 (availability of individual’s lump sum and death benefit allowance).”

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Source: https://www.legislation.gov.uk/ukpga/2024/3/schedule/9/paragraph/69 (the official version)
Page: https://openlegislation.uk/finance-act-2024/schedule-9/paragraph-69
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.