OpenLegislation

Part 6 Commencement and transitional provision etcC1

United Kingdom

  1. 124Commencement
  2. 125Availability of individual’s lump sum allowance
  3. 126Availability of individual’s lump sum and death benefit allowance
  4. 127Transitional tax-free amount certificates
  5. 127AAvailability of member’s overseas transfer allowance
  6. 127BProvision of information by individuals to certification administrators
  7. 128Provision of information by scheme administrators to members
  8. 129Paragraphs 125 to 128: interpretation
  9. 130Statements for certain members who would not otherwise receive one in the tax year 2024-25
  10. 130ALump sums paid on or after 6 April 2024 where entitlement arose before that date
  11. 131Lump sum death benefits paid on or after 6 April 2024 that crystallised before that date
  12. 132Modifications of scheme rules
  13. 132AContinuity of the law
  14. 133Power to make further transitional provision
  15. 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))