Schedules

Schedule 9Pensions

Part 5Provision of information

100Amendments of Part 4 of FA 2004

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”.