Regulation 5 Amendment of the Registered Pension Schemes (Provision of Information) Regulations 2006
In regulation 14A(12) (meaning of unadjusted alternative annual allowance)f1 after “preceding 3 years)” insert “and any reductions under section 228ZAf2 (tapered reduction of annual allowance: high-income individual)”.
Annotations
Footnotes
- f1
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Paragraph (12) was inserted by paragraph 88 of Schedule 1 to the Taxation of Pensions Act 2014.
- f2
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Section 228ZA was inserted by paragraph 10 of Schedule 4 to the Finance (No. 2) Act 2015.