SCHEDULES

SCHEDULE 4Pensions: lifetime allowance: transitional provision

PART 4Information

Amendments of regulations

23

In regulation 2(1) (interpretation)—

a

after the entry for “fixed protection 2014” insert—

“fixed protection 2016” means protection under paragraph 1(2) of Schedule 4 to FA 2016;

b

after the entry for “individual protection 2014” insert—

“individual protection 2016” means protection under paragraph 9(2) of Schedule 4 to FA 2016;