Amendments of Part 4 of FA 2004
100(1)Section 256 (enhanced lifetime allowance regulations) is amended as follows.
(2)In the heading omit “lifetime”.
(3)In subsection (1)—
(a)omit paragraphs (a) to (c);
(b)in paragraph (d), for “lifetime allowance enhancement” substitute “enhancement of allowances”;
(c)in paragraph (e)—
(i)omit “lifetime allowance”;
(ii)omit the “and” at the end;
(d)in paragraph (f)—
(i)for “paragraph 18(6)” substitute “paragraph 18(1)(b)”;
(ii)for “lifetime allowance enhancement” substitute “enhancement of allowances”;
(e)after paragraph (f) insert—
“(g)paragraph 20A(1)(d) of that Schedule (enhancement factor: pension credits from previously crystallised rights),
(h)paragraph 20B(1)(b) of that Schedule (enhancement factor: non-residence), and
(i)paragraph 20E(1)(b) of that Schedule (enhancement factor: transfers from recognised overseas pension scheme).”
(4)In subsection (2) omit “lifetime”.
(5)In subsection (3)—
(a)in the words before paragraph (a) omit “lifetime”;
(b)omit paragraph (a).
(6)In subsection (4), in the words before paragraph (a) omit “lifetime”.