Related Commentary  

13  The amendments made by Part 1 have effect for the tax year 2012–13 and subsequent tax years.

Related Commentary  Related CasesRelated HMRC Manuals

14(1)  This paragraph applies on and after 6 April 2012 in the case of an individual–

(a)who has one or more arrangements under a registered pension scheme on that date,

(b)in relation to whom paragraph 7 of Schedule 36 to FA 2004 (primary protection) does not make provision for a lifetime allowance enhancement factor, and

(c)in relation to whom paragraph 12 of that Schedule (enhanced protection) does not apply on that date,

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