Regulation 20 Certification administratorsF1
In Part 6 of Schedule 9 to FA 2024 (transitional provision relating to abolition of lifetime charge), in paragraph 129(5), the definition of “certification administrator” has effect in relation to a qualifying member or deceased qualifying member as if before paragraph (a) there were inserted—
“(za)the FAS scheme manager,”.
Annotations
Textual amendments
- F1
Regs. 20, 20A substituted for reg. 20 (25.6.2026 for the tax year 2024-25 and subsequent tax years) by The Pensions (Abolition of Lifetime Allowance Charge etc) Regulations 2026 (S.I. 2026/698), regs. 1(2)(6), 15(6)