Part 6 Commencement and transitional provision etcC1
United Kingdom
- 124Commencement
- 125Availability of individual’s lump sum allowance
- 126Availability of individual’s lump sum and death benefit allowance
- 127Transitional tax-free amount certificates
- 127AAvailability of member’s overseas transfer allowance
- 127BProvision of information by individuals to certification administrators
- 128Provision of information by scheme administrators to members
- 129Paragraphs 125 to 128: interpretation
- 130Statements for certain members who would not otherwise receive one in the tax year 2024-25
- 130ALump sums paid on or after 6 April 2024 where entitlement arose before that date
- 131Lump sum death benefits paid on or after 6 April 2024 that crystallised before that date
- 132Modifications of scheme rules
- 132AContinuity of the law
- 133Power to make further transitional provision
- 134Power to make further provision in connection with the abolition of lifetime allowance charge
Annotations
Modifications
- C1
Sch. 9 Pt. 6 modified (for the tax year 2024-25 and subsequent tax years) by S.I. 2010/1187, reg. 19(2)-(5) (as substituted by The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2026 (S.I. 2026/698), regs. 1(2)(6), 15(5))