There is no entitlement to a lifetime allowance factor if the pension credit rights are acquired on or after 6 April 2006 from a registered pension scheme at a time when a pension is not in payment.

Where an individual (Spouse B) has acquired a pension credit which is now held in a registered pension scheme and

• it was acquired by Spouse B on or after 6 April 2006,
• it is derived from a pension benefit that was already in payment to Spouse A at the time of the pension sharing order, and Spouse A became entitled to that pension in payment on or after 6 April 2006 (described as a post-commencement pension in payment),
• Spouse B's lifetime allowance may be enhanced to reflect the fact that those pension benefits/rights have already been tested for lifetime allowance purposes when Spouse A originally drew that pension.

There is no entitlement to a lifetime allowance enhancement factor if pension credit rights are acquired on or after 6th April 2006 from a registered pension scheme at a time when a pension is not in payment.