Part 2 Other Provision
Finance Act 2013 (2013 c 29) | Legislation

Part 2 Other Provision

5

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

6

(1)     Section 218 (standard lifetime allowance etc) is amended as follows.

(2)     After subsection (5B) insert—

“(5BA)     Where the operation of a lifetime allowance enhancement factor is provided for by any of sections 220, 222, 223 and 224 and the time mentioned in the definition of SLA in the section concerned fell within the period consisting of the tax year 2012–13 and the tax year 2013–14, subsection (4) has effect as if the amount to be multiplied by LAEF were £1,500,000 if that is greater than SLA.

(5BB)     Where more than

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