Finance Act 2016 (c. 24)

SCHEDULES

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

PART 2 U.K. “Individual protection 2016”

Modifications etc. (not altering text)

C1 Sch. 4 Pt. 2 modified (6.4.2023) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2023 (S.I. 2023/113), regs. 1(2), 37, 38 (with reg. 1(3))

Amount C (uncrystallised rights at end of 5 April 2016 under registered pension schemes) U.K.

12 U.K. Amount C is the total value of the individual's uncrystallised rights at the end of 5 April 2016 under arrangements relating to the individual under registered pension schemes of which the individual is a member as determined in accordance with section 212 of FA 2004.