Legislation – Finance Act 2024
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Changes to Legislation
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Changes and effects yet to be applied to Schedule 9 Paragraph 96:
- Sch. 2 para. 24A and cross-heading inserted by 2026 c. 11 s. 32(2)(4)
Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- Sch. 2 para. 24A and cross-heading inserted by 2026 c. 11 s. 32(2)(4)
Schedule 9Pensions
Part 4Transitional protections
Amendments of the Registered Pension Schemes (Lifetime Allowance Transitional Protection) Regulations 2011
96
(1)
The Registered Pension Schemes (Lifetime Allowance Transitional Protection) Regulations 2011 (S.I. 2011/1752) are amended as follows.
(2)
In the title, for “Lifetime Allowance” substitute “Enhanced Allowances”
.
(3)
In regulation 1 (citation and commencement), for “Lifetime Allowance” substitute “Enhanced Allowances”
.
(4)
In regulation 4 (the paragraph 14 notice), in paragraph (1)(c), for “make provision for a lifetime allowance enhancement factor” substitute “apply”
.
(5)
In regulation 13 (preservation of documents), in paragraph (1), for “benefit crystallisation event” substitute “relevant benefit crystallisation event within the meaning of section 637S of ITEPA 2003”
.