Schedules

Schedule 9Pensions

Part 1Abolition of lifetime allowance charge

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In section 280 (abbreviations and general index), in the table in subsection (2) omit the entries for the following—

  • active membership period;

  • amount crystallised;

  • available (in relation to a person’s lifetime allowance);

  • benefit crystallisation event;

  • lifetime allowance (in relation to a person);

  • lifetime allowance charge;

  • lifetime allowance enhancement factors;

  • lifetime allowance excess lump sum;

  • overseas arrangement active membership period;

  • recognised overseas scheme arrangement;

  • relevant overseas individual;

  • standard lifetime allowance;

  • transitional 2013/14 lump sum;

  • winding-up lump sum death benefit.