Part 3 Lump sum allowance and lump sum and death benefit allowanceF1

United Kingdom

1. 5Application of relevant ... allowance provisions
2. 6Amount of charge
3. 7Entitlement to assistance from the FAS
4. 8Persons liable to charge
5. 9Availability of individual’s lifetime allowance
6. 10Transitional provisions: Part 2 of Schedule 36 to the FA 2004
7. 11Information and penalties
8. 12Relevant benefit crystallisation events: amount of qualifying member’s allowances expended
9. 13Information provided by qualifying members to the FAS scheme manager about enhanced allowances
10. 13AInformation provided by or in relation to qualifying members to the FAS scheme manager in relation to transitional tax-free amount certificates
11. 14Information provided by the FAS scheme manager to qualifying members about liability for a lifetime allowance charge
12. 15Information provided by the FAS scheme manager to qualifying members about relevant benefit crystallisation events
13. 16Information provided by the FAS scheme manager to personal representatives
14. 17Information provided by the FAS scheme manager to Her Majesty’s Revenue and Customs
15. 18Information provided by personal representatives to Her Majesty’s Revenue and Customs