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Legislation
Finance Act 2014

Crossheading Pensions

  • Section 41 Pension flexibility: drawdown
  • Section 42 Pension flexibility: taking low-value pension rights as lump sum
  • Section 43 Pension flexibility: further amendments
  • Section 44 Transitional provision for new standard lifetime allowance for 2014-15 etc
  • Section 45 Taxable specific income: effect on pension input amount for non-UK schemes
  • Section 46 Pension schemes
  1. Pensions
  2. Transitional provision for new standard lifetime allowance for 2014-15 etc

Section 44 | Transitional provision for new standard lifetime allowance for 2014-15 etc

From legislation.gov.uk

Schedule 6 contains transitional provision in relation to the new standard lifetime allowance for the tax year 2014-15 etc.

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