22 Annual allowance: tapered reduction
Finance Act 2020 (2020 c 14) | Legislation

Pensions

22  Annual allowance: tapered reduction

(1)     In Part 4 of FA 2004 (pension schemes), section 228ZA (annual allowance charge: tapered reduction of annual allowance) is amended as follows.

(2)     For subsection (1) substitute—

“(1)

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