Finance Act 2024 (c. 3)

Schedules

Schedule 9 Pensions

Part 1 Abolition of lifetime allowance charge

11 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.