Finance (No. 2) Act 2015 (c. 33)

SCHEDULES

SCHEDULE 4 U.K. Pensions: annual allowance

PART 1 U.K. Alignment of pension input periods with tax years

2 U.K. In section 238 (pension input periods)—

(a) in the title, after “period” insert “ : arrangement commencing before 9 July 2015 ”, 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, ”.