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Legislation

Finance Act 2004

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Section 214 Lifetime allowance charge
Section 215 Amount of charge
Section 216 Benefit crystallisation events and amounts crystallised
Section 217 Persons liable to charge
Section 218 Individual’s lifetime allowance and standard lifetime allowance
Section 219 Availability of individual’s lifetime allowance
Section 220 Pension credits from previously crystallised rights
Section 221 Non-residence: general
Section 222 Non-residence: money purchase arrangements
Section 223 Non-residence: other arrangements
Section 224 Transfers from recognised overseas pension scheme: general
Section 225 Overseas scheme transfers: money purchase arrangements
Section 226 Overseas scheme transfers: other arrangements

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Persons liable to charge

Section 217 | Persons liable to charge

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed