2019 No. 29

Income Tax

The Finance Act 2004 (Standard Lifetime Allowance) Regulations 2019

Made

10th January 2019

The Treasury, in exercise of the power 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 2019.

Standard Lifetime Allowance for the tax year 2019-20

2. The standard lifetime allowance for the tax year 2019-20 is £1,055,000.

Jeremy Quin

Rebecca Harris

Two of the Lords Commissioners of Her Majesty’s Treasury

10th January 2019

( 1 )

2004 c. 12 . Section 218(2) was amended by, and subsections (2A) to (2D) of section 218 were inserted by, section 19(2) of the Finance Act 2016 (c. 24) .

1. Citation

2. Standard Lifetime Allowance for the tax year 2019-20

Status: This is the original version (as it was originally made).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 2019 (2019/29)

Displaying information

Hover over an italicised word to see the definition.
Click on an italicised word to scroll to the definition.
Hover over a superscript footnote to see its content.
Hover over a reference to legislation for a link to that instrument.
Hover over a subscript commencement note to see commencement information for provisions with particular commencement complexity e.g. where there has been commencement by geography or for specified purposes.
Commencement information is also set out in the section below under the 'Commencement' tab (in addition to any commencement provisions in the instrument itself).

Status of this instrument

The status of this instrument is provided at the top. For upcoming changes (and any changes not yet applied) refer to the 'Future Changes' tab below.

footnote	commentary	transitional and savings	in force status	related provisions	geo extent	insert/omit	source count	in force adj

Defined Term	Section/Article	ID	Scope of Application

Status of changes to instrument text

The list includes made instruments, both those in force and those yet to come into force. Typically, instruments that are not yet in force (hence their changes are not incorporated into the text above) are indicated by description 'not yet' in the changes made column.