Cross references

SI 2010/1187: Financial Assistance Scheme: application of FA 2004 lifetime allowance provisions where a transfer is made to the Secretary of State. See in particular SI 2010/1187, reg. 10.


“PRIMARY PROTECTION”: PRE-COMMENCEMENT FUNDS ABOVE £1,500,000

Related Commentary  Related HMRC Manuals

7(1)  This paragraph makes provision for the operation of a lifetime allowance enhancement factor in relation to all benefit crystallisation events occurring in relation to an individual where–

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