Part 5 Provision of Information
Finance Act 2024 (2024 c 3) | Legislation

Part 5 Provision of Information

Amendments of Part 4 of FA 2004

99

Part 4 of FA 2004 (pension schemes etc) is amended as follows.

100

(1)     Section 256 (enhanced lifetime allowance regulations) is amended as follows.

(2)     In the heading omit “lifetimeâ€.

(3)     In subsection (1)—

(a)     omit paragraphs (a) to (c);

(b)     in paragraph (d), for “lifetime allowance enhancement†substitute “enhancement of allowancesâ€;

(c)     in paragraph (e)—

(i)     omit “lifetime allowanceâ€;

(ii)     omit the “and†at the end;

(d)     in paragraph (f)—

(i)     for “paragraph 18(6)†substitute “paragraph 18(1)(b)â€;

(ii)     for “lifetime allowance enhancement†substitute “enhancement of allowancesâ€;

(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).â€

(4)     In subsection (2) omit “lifetimeâ€.

(5)     In subsection (3)—

(a)     in the words before paragraph (a) omit “lifetimeâ€;

(b)     omit paragraph (a).

(6)     In subsection (4), in the words before paragraph (a) omit “lifetimeâ€.

101

(1)     Section 261 (enhanced lifetime allowance regulations: documents and information) is

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