| [Para19, Sch 34] |
Paragraph 19 of schedule 34 gives HMRC a regulation-making power
to amend the
lifetime allowance charge. These regulations can
adapt the lifetime allowance charging provisions as they apply to a
relieved member of a relieved non-UK pension scheme. The
regulations can apply retrospectively, confer discretion on HMRC
and make different provision for different cases.
Further information about the modification of legislation and
about HMRC's discretionary power is provided at
RPSM13102700 onwards.
| Glossary ( RPSM20000000) |
