Part 1 Alignment of Pension Input Periods with Tax Years
Finance (No 2) Act 2015 (2015 c 33) | Legislation

SCHEDULE 4 Pensions: Annual Allowance

Section 23

Part 1 Alignment of Pension Input Periods with Tax Years

1

Part 4 of FA 2004 is amended as follows.

2

In section 238 (pension input periods)—

(a)     in the title, after “period†insert “: arrangement commencing before 9 July 2015â€, and

(b)     in subsection (1), after “In the case of an arrangement under a registered pension scheme†insert “where the relevant commencement date is before 9 July 2015, but subject to section 238ZA,â€.

3

After section 238 insert—

“238ZA Pension input periods from 9 July 2015 for existing arrangement

(1)     If the relevant commencement date in the case of an arrangement under a registered pension scheme is before

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