Article summary
HM Revenue & Customs have updated the Pensions Tax Manual on 27 March 2024 and 28 March 2024. It is to take account of the abolition of the lifetime allowance (LTA) from 6 April 2024 and the related provisions in the Finance Act 2024. The changes to information include, but are not limited to, member benefits, transfers, protection from LTA charges and annual allowances.
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