Related Commentary  Related HMRC Manuals

267(1)  This section applies where the scheme administrator of a registered pension scheme is liable to the lifetime allowance charge in respect of a benefit crystallisation event.

267(2)  The scheme administrator may apply to the Inland Revenue for the discharge of the scheme administrator's liability to the lifetime allowance charge in respect of the benefit crystallisation event on the ground mentioned in subsection (3).

267(3)  The ground is that–

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