Skip to content
Solved
SearchBrowse
Sign in

Contents

Legislation
Finance (No. 2) Act 2023

Crossheading Pensions

  • Section 18 Lifetime allowance charge abolished
  • Section 19 Certain lump sums to be taxed at marginal rate
  • Section 20 Annual allowance increased
  • Section 21 Money purchase annual allowance
  • Section 22 Annual allowance: tapering
  • Section 23 Modification of certain existing transitional protections
  • Section 24 Collective money purchase arrangements
  • Section 25 Relief relating to net pay arrangements
  1. Part 1 Income tax, corporation tax and capital gains tax
  2. Crossheading Pensions

Crossheading Pensions

From legislation.gov.uk

Contents

  1. Section 18 Lifetime allowance charge abolished
  2. Section 19 Certain lump sums to be taxed at marginal rate
  3. Section 20 Annual allowance increased
  4. Section 21 Money purchase annual allowance
  5. Section 22 Annual allowance: tapering
  6. Section 23 Modification of certain existing transitional protections
  7. Section 24 Collective money purchase arrangements
  8. Section 25 Relief relating to net pay arrangements
PrivacyTerms