Introductory Text
1.Citation, commencement and interpretation
2.Existing schemes to which these Regulations apply
3.Schemes rules not to require the making of unauthorised payments
4.References to the permitted maximum
5.Limits on amounts of remuneration to be taken into account
6.Payments not prejudicing HM Revenue and Customs approval
7.Limits on payments in amounts “which would not prejudice Revenue approval”
8.Recovery of tax in respect of lifetime allowance charge
Signature
Explanatory Note
