SCHEDULES
SCHEDULE 4Pensions: lifetime allowance: transitional provision
PART 1“Fixed protection 2016”
The initial conditions
2
The conditions mentioned in paragraph 1(1)(a) are—
a
that, on 6 April 2016, the individual has one or more arrangements under—
i
a registered pension scheme, or
ii
a relieved non-UK pension scheme of which the individual is a relieved member,
b
that paragraph 7 of Schedule 36 to FA 2004 (primary protection) does not make provision for a lifetime allowance enhancement factor in relation to the individual,
c
that paragraph 12 of that Schedule (enhanced protection) does not apply in the individual's case on 6 April 2016,
d
that paragraph 14 of Schedule 18 to FA 2011 (transitional provision relating to new standard lifetime allowance for the tax year 2012-13) does not apply in the individual's case on 6 April 2016, and
e
that paragraph 1 of Schedule 22 to FA 2013 (“fixed protection 2014” relating to new standard lifetime allowance for the tax year 2014-15) does not apply in the individual's case on 6 April 2016.