Related Commentary  Related HMRC Manuals

217(1)  The persons liable to the lifetime allowance charge are–

(a)the individual, and

(b)the scheme administrator of the pension scheme,

and their liability is joint and several.

217(1A)  Subsection (1) is subject to subsections (2) and (2A).

217(2)  Where the liability arises by reason of the payment of a relevant lump sum death benefit it is a liability of the person to whom the lump sum death benefit is paid.

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