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Contents

Legislation

Finance (No. 2) Act 2023

Crossheading Pensions

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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

Pensions
Certain lump sums to be taxed at marginal rate

Section 19 | Certain lump sums to be taxed at marginal rate

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 19 repealed (22.2.2024) by Finance Act 2024 (c. 3), s. 14(3)