Finance Act 2016 (c. 24)

SCHEDULES

SCHEDULE 4 U.K. Pensions: lifetime allowance: transitional provision

PART 4 U.K. Information

Amendments of regulations U.K.

23 U.K. 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;”, and

(b) after the entry for “individual protection 2014” insert—

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