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PTM062400 - Member benefits: pensions: lifetime annuity - HMRC internal manual - GOV.UK
https://www.gov.uk/hmrc-internal-manuals/pensions-tax-manual/ptm062400
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As of 6 April 2024 there is no longer lifetime allowance. If you are looking for information about protections, enhancement factors and the lifetime allowance charge please see these pages on The National Archives.
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