47 Lifetime allowance charge: power to amend the transitional provision in Part 2 of Schedule 18 to FA 2011 etc
Finance Act 2013 (2013 c 29) | Legislation

Chapter 4
Pensions

47  Lifetime allowance charge: power to amend the transitional provision in Part 2 of Schedule 18 to FA 2011 etc

(1)     Part 2 of Schedule 18 to FA 2011 (lifetime allowance charge: commencement and transitional provision relating to changes made for the tax year 2012–13 and onwards) is amended as follows.

(2)     In paragraph 14—

(a)     omit sub-paragraphs (2) and (15) to (17) (which confer power on the HMRC Commissioners to make provision specifying how notices under paragraph 14 are to be given),

(b)     in sub-paragraph (7) omit “the annual rate of” where it first appears, and

(c)

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