2018 No. 206

Income Tax

The Finance Act 2004 (Standard Lifetime Allowance) Regulations 2018

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.

Citation

1. These Regulations may be cited as the Finance Act 2004 (Standard Lifetime Allowance) Regulations 2018.

Standard Lifetime Allowance for the tax year 2018-19

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

( 1 )

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) .

1. Citation

2. Standard Lifetime Allowance for the tax year 2018-19

Status: This is the original version (as it was originally made).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

The Finance Act 2004 (Standard Lifetime Allowance) Regulations 2018 (2018/206)

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