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.