Search Legislation

The Pension Schemes (Miscellaneous Amendments) Order 2013

 Help about what version

What Version

  • Latest available (Revised)
  • Original (As made)
 Help about opening options

Opening Options

Status:

This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

Amendment of paragraph 34 of Schedule 36 to the Finance Act 2004

This section has no associated Explanatory Memorandum

3.  In paragraph 34(2) (entitlement to lump sums exceeding 25% of uncrystallised rights) of Schedule 36 (transitional provisions) to the Finance Act 2004, in the sub-paragraph (7A) treated as substituted(1)—

(a)omit the “and” at the end of the definition of “AC”; and

(b)at the end of the definition of “VUR” insert—

, and

CSLA is the current standard lifetime allowance(2).

(1)

Sub-paragraph (7A) treated as substituted was amended by the Finance Act 2011 (c. 11), Schedule 16, paragraphs 62 and 82(1) and (5) and modified by articles 23ZA, 23ZD, 23ZE and 23D of S.I. 2006/572 (articles 23ZA, 23ZD and 23ZE were inserted by S.I. 2009/1172 and article 23D was inserted by S.I. 2011/732).

(2)

The amount of the “standard lifetime allowance” is given in section 218(2) for the tax year 2012-13 and subsequent tax years, subject to increase (for tax years subsequent to 2012-13) by the Treasury (by order under section 218(3)).

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Memorandum

Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as made version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources