Finance Act 2009

[F1 Protected pension input amounts: general U.K.

Textual Amendments

F1 Sch. 35 ceased to have effect (10.12.2010) by virtue of The Finance Act 2009, Schedule 35 (Special Annual Allowance Charge) (Cessation of Effect) Order 2010 (S.I. 2010/2939), arts. 1, 2(1) (with art. 2(2))

7 (1) The following paragraphs make provision for protected pension input amounts in respect of arrangements under registered pension schemes— U.K.

(a) paragraph 8 makes provision about existing defined benefits arrangements,

(b) paragraph 9 makes provision about existing cash balance arrangements,

(c) paragraph 10 makes provision about other existing money purchase arrangements under occupational pension schemes and public service pension schemes,

(d) paragraph 11 makes provision about other existing money purchase arrangements under other schemes,

(e) paragraph 12 makes provision about existing hybrid arrangements, F2 ... [F3 , and

(g) paragraph 13A makes provision about single contributions made in accordance with agreements entered into not later than 22 April 2009.]

(f) paragraph 13 makes provision about new and re-activated arrangements.

(2) Paragraph 14 makes anti-avoidance provision in relation to all the varieties of arrangements covered by paragraphs 8 to [F4 13A].]

Textual Amendments

F2 Word in Sch. 35 para. 7(1)(e) omitted (with effect in accordance with art. 1(2) of the amending S.I.) by virtue of The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429), arts. 1(1), 3(1)(a)

F3 Sch. 35 para. 7(1)(g) and word inserted (with effect in accordance with art. 1(2) of the amending S.I.) by The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429), arts. 1(1), 3(1)(b)

F4 Word in Sch. 35 para. 7(2) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429), arts. 1(1), 3(2)