2010 No. 922

Income Tax

The Registered Pension Schemes (Standard Lifetime and Annual Allowances) Order 2010

Made

24th March 2010

Laid before the House of Commons

24th March 2010

Coming into force

15th April 2010

The Treasury make the following Order in exercise of the powers conferred by sections 218(3) and 228(2) of the Finance Act 2004( 1 ).

Citation and commencement

1. This Order may be cited as the Registered Pension Schemes (Standard Lifetime and Annual Allowances) Order 2010 and shall come into force on 15th April 2010.

Standard lifetime allowance

2. The standard lifetime allowance for the tax years 2011-12, 2012-13, 2013-14, 2014-15 and 2015-16 is £1,800,000.

Annual allowance

3. The annual allowance for the tax years 2011-12, 2012-13, 2013-14, 2014-15 and 2015-16 is £255,000.

Tony Cunningham

Dave Watts

Two of the Lords Commissioners of Her Majesty’s Treasury

24th March 2010

( 1 )

2004 (c. 12) .

1. Citation and commencement

2. Standard lifetime allowance

3. Annual allowance

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

The Registered Pension Schemes (Standard Lifetime and Annual Allowances) Order 2010 (2010/922)

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