SCHEDULES
SCHEDULE 4Pensions: lifetime allowance: transitional provision
PART 4Information
Amendments of regulations
24
1
In the table in regulation 3(1) (provision of event reports by scheme administrators to HM Revenue and Customs), the entry for reportable event 6 (report where benefit crystallisation event occurs in relation to member of scheme) is amended as follows.
2
In column 1 of the entry, in paragraph (b)—
a
omit the “or” at the end of sub-paragraph (iv), and
b
after sub-paragraph (v) insert
, or
vi
fixed protection 2016 or individual protection 2016.
3
In column 2 of the entry—
a
in the words before paragraph (a), before “the Commissioners” insert “
or on behalf of
”
,
b
omit the “or” at the end of paragraph (c), and
c
after paragraph (d) insert
, or
e
Schedule 4 to the Finance Act 2016 (where the member relies on fixed protection 2016 or individual protection 2016).
4
In the heading of the entry, for the words after “Benefit crystallisation events and” substitute “
non-standard lifetime allowances
”
.