RPSM03104040 - Technical Pages: Protecting pension rights from tax charges: Enhanced protection: Overview: Lifetime allowance charge
Protection from the lifetime allowance charge
| [Para 12(3)(a) & (b) Sch 36] |
Whilst enhanced protection remains valid, an individual has no liability to the lifetime allowance charge on any benefit crystallisation event, and in addition an individual cannot take a lifetime allowance excess lump sum.
| Glossary (RPSM20000000) |
