Crossheading ...
From legislation.gov.uk
Contents
- Section 213A High income excess relief charge
- Section 213B High income
- Section 213C Gross income
- Section 213D Relevant income
- Section 213E The appropriate rate
- Section 213F Total pension savings amount
- Section 213G Money purchase arrangements other than cash balance arrangements
- Section 213H Cash balance arrangements
- Section 213I Adjustment of closing rights
- Section 213J Defined benefits arrangements
- Section 213K Adjustment of closing pension and lump sum
- Section 213L Age-related factors
- Section 213M Uprating of opening rights, pension and lump sum
- Section 213N Hybrid arrangements
- Section 213O Anti-avoidance
- Section 213P Power to make regulations about charge