2020 No. 342

Income Tax

The Finance Act 2004 (Standard Lifetime Allowance) Regulations 2020

Made

23rd March 2020

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 2020.

Standard Lifetime Allowance for the tax year 2020-21

2. The standard lifetime allowance for the tax year 2020-21 is £1,073,100.

David Rutley

Iain Stewart

Two of the Lords Commissioners of Her Majesty’s Treasury

23rd March 2020

( 1 )

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

1. Citation

2. Standard Lifetime Allowance for the tax year 2020-21

Status: This is the original version (as it was originally made).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 2020 (2020/342)

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