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Contents

Legislation

Finance Act 2011

Part 4 Pensions

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Section 65 Benefits under pension schemes
Section 66 Annual allowance charge
Section 67 Lifetime allowance charge
Section 68 Borrowing by section 67 pension scheme
Section 69 Exemption from tax on interest on unpaid relevant contributions
Section 70 Power to make further provision about section 67 pension scheme
Section 71 Tax provision consequential on Part 1 of Pensions Act 2008 etc
Section 72 Foreign pensions of UK residents

Part 4 · Pensions
Lifetime allowance charge

Section 67 | Lifetime allowance charge

From legislation.gov.uk

Schedule 18 contains provision about the lifetime allowance charge.