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United Kingdom Statutory Instruments |
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You are here: BAILII >> Databases >> United Kingdom Statutory Instruments >> The Finance Act 2004 (Standard Lifetime Allowance) Regulations 2018 No. 206 URL: http://www.bailii.org/uk/legis/num_reg/2018/uksi_2018206_en_1.html |
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Statutory Instruments
Income Tax
Made
20th February 2018
The Treasury, in exercise of the powers conferred by section 218(2D) of the Finance Act 2004(1), make the following Regulations.
1. These Regulations may be cited as the Finance Act 2004 (Standard Lifetime Allowance) Regulations 2018.
2. The standard lifetime allowance for the tax year 2018-19 is £1,030,000.
Paul Maynard
Andrew Stephenson
Two of the Lords Commissioners of Her Majesty's Treasury
20th February 2018
(This note is not part of the Regulations)
These Regulations set the standard lifetime allowance for the tax year 2018-19, as is required by section 218(2D) of the Finance Act 2004.
A Tax Information and Impact Note has not been prepared for this instrument as it gives effect to previously announced policy and relates to a predetermined indexation formula.
2004 c. 12. Section 218(2) and (3) was amended by, and subsection (2D) was inserted by, section 19(2) of the Finance Act 2016 (c. 24).
