SCHEDULES

SCHEDULE 4Pensions: lifetime allowance: transitional provision

PART 1“Fixed protection 2016”

Protection-cessation events: interpretation: “impermissible transfer”

5

Paragraph 17A of Schedule 36 to FA 2004 (impermissible transfers) applies for the purposes of paragraph 3(b) but as if—

a

the references to a relevant existing arrangement were to the arrangement, and

b

the reference in sub-paragraph (2) to 5 April 2006 were to 5 April 2016.