Article 11 Modification of paragraph 8 of Schedule 36I1
United Kingdom
(1)
Part 2 of Schedule 36 (pre-commencement rights: F1enhancement of allowances etc) is modified as follows.
(2)
In paragraph 8(5) after the words “(valuation of uncrystallised rights for the purposes of section 210)” add—
“(as modified by article 10 of The Taxation of Pension Schemes (Transitional Provisions) Order 2006)”.
Annotations
Textual amendments
- F1
Words in art. 11(1) substituted (18.11.2024 for the tax year 2024-25 and subsequent tax years) by The Pensions (Abolition of Lifetime Allowance Charge etc) (No. 2) Regulations 2024 (S.I. 2024/1012), regs. 1(2)(3), 25(5)
Commencement
- I1
Art. 11 in force at 6.4.2006, see art. 1(1)