Related Commentary  Related HMRC Manuals

220(1)  This section makes provision for the operation of a lifetime allowance enhancement factor with respect to a benefit crystallisation event occurring in relation to an individual where–

(a)the individual has (at any time after 5th April 2006 but before the benefit crystallisation event) acquired rights under a registered pension scheme by reason of having become entitled to a pension credit,

(b)the pension credit derived from the same or another registered pension scheme, and

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