Textual Amendments
F1Sch. 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))
Modifications etc. (not altering text)
C1Sch. 35 applied (with modifications) (with effect in accordance with art. 1(2) of the amending S.I.) by The Special Annual Allowance Charge (Application to Members of Currently-Relieved Non-UK Pension Schemes) Order 2009 (S.I. 2009/2031), arts. 1(1), 2-10
3(1)The total adjusted pension input amount is to be calculated as follows.U.K.
(2)Arrive at an amount in the same way as the total pension input amount would be arrived at for the purposes of the annual allowance charge in accordance with sections 229 to 237 of FA 2004 (assuming that it were necessary to arrive at it for that purpose) but subject to—
(a)the modifications of those sections specified in paragraphs 4 and 5, and
(b)where paragraph 6 applies, the provisions of that paragraph.
(3)Then reduce the amount so arrived at by the aggregate of—
(a)any protected pension input amounts (see paragraphs 7 to 14), and
(b)any relevant refunded amounts (see paragraph 15),
and, if the tax year is the tax year 2009-10, any pre-22 April 2009 pension input amount (see paragraph 16).]