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Finance Act 2011
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- UK Public General Acts
- 2011 c. 11
- SCHEDULE 17
- Part 2
- Paragraph 30
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Finance Act 2011, Paragraph 30 is up to date with all changes known to be in force on or before 22 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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Changes and effects yet to be applied to Schedule 17 Paragraph 30:
- Sch. 23 para. 45(1)(ia) inserted by 2017 c. 10 Sch. 11 para. 6(3)
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Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- Sch. 23 para. 45(1)(ia) inserted by 2017 c. 10 Sch. 11 para. 6(3)
30(1)This paragraph has effect in relation to the application of section 228A of FA 2004 for the tax years 2011-12, 2012-13 and 2013-14.U.K.
(2)The assumptions in sub-paragraph (3) are to be made in determining—
(a)whether the amount of the annual allowance for the tax years 2008-09, 2009-10 and 2010-11 exceeded the total pension input amount in the case of the individual for the tax year, and
(b)whether any excess of the annual allowance over the total pension input amount in the case of the individual for any of those tax years has been used up.
(3)The assumptions are—
(a)that the annual allowance for each of the tax years 2008-09, 2009-10 and 2010-11 was £50,000, and
(b)that the provisions of Part 4 of FA 2004 apply in relation to pension input periods in respect of arrangements relating to the individual that end in any of those tax years subject to the amendments made by this Schedule (including that inserting section 228A).
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