Cross references

FA 2004, Sch. 36, para. 1: a pension scheme or other arrangements that is, immediately before 6 April 2006, approved by HMRC for pensions' purposes will be treated as becoming a “registered pension scheme” on that date (see also FA 2004, s. 153(9)).

F(No. 3)A 2010, s. 30: a pension scheme established under Pensions Act 2008, s. 67 to be regarded as an occupational pension scheme for the purposes of Pt. 4.

FA 2011, Sch. 18, para. 14: modification of Pt. 4 on and after 6 April 2012 preserving 2011–12 standard lifetime allowance of £1,800,000.

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