Assertion: lifetime allowance | /r/HasProperty | introduced in subsequent years
Facets:
value: following pension reforms
type: TEMPORAL
Source sentences:
text: When the lifetime allowance was introduced in 2006 and in subsequent years when it has been reduced, following pension reforms, those with benefits valued in excess of the lifetime allowance have been able to apply for ‘protection’ to protect the value of benefits they have built up (and future benefits that may accrue) from tax charges.