- Y Diweddaraf sydd Ar Gael (Diwygiedig)
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Finance Act 2004
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Changes over time for: Section 237
Alternative versions:
- 06/04/2006- Amendment
- 21/07/2009- Amendment
- 19/07/2011- Amendment
- 01/08/2022- Amendment
- 01/08/2022
Point in time
Status:
Point in time view as at 01/08/2022.
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237Hybrid arrangementsU.K.
(1)The pension input amount in respect of a hybrid arrangement is the greater or greatest of such of input amounts A, [F1AA,] B and C as are relevant input amounts.
(2)An input amount is a relevant input amount in the case of a hybrid arrangement if, in any circumstances, the benefits that may be provided to or in respect of the individual under the arrangement may be benefits of the variety mentioned in the definition of that input amount.
(3)Input amount A is what would be the pension input amount under sections 230 to 232 if the benefits provided to or in respect of the individual under the arrangement were cash balance benefits.
[F2(3A)Input amount AA is what would be the pension input amount under section 233 if the benefits provided to or in respect of the individual under the arrangement were collective money purchase benefits.]
(4)Input amount B is what would be the pension input amount under section 233 if the benefits provided to or in respect of the individual under the arrangement were [F3money purchase benefits that are not cash balance benefits or collective money purchase benefits].
(5)Input amount C is what would be the pension input amount under sections 234 to [F4236A] if the benefits provided to or in respect of the individual under the arrangement were defined benefits.
Textual Amendments
F1Word in s. 237(1) inserted (1.8.2022) by Finance Act 2021 (c. 26), Sch. 5 paras. 18(2), 25(1); S.I. 2022/874, reg. 2
F2S. 237(3A) inserted (1.8.2022) by Finance Act 2021 (c. 26), Sch. 5 paras. 18(3), 25(1); S.I. 2022/874, reg. 2
F3Words in s. 237(4) substituted (1.8.2022) by Finance Act 2021 (c. 26), Sch. 5 paras. 18(4), 25(1); S.I. 2022/874, reg. 2
F4Word in s. 237(5) substituted (with effect in accordance with Sch. 17 Pt. 2 of the amending Act) by Finance Act 2011 (c. 11), Sch. 17 para. 14
Modifications etc. (not altering text)
C1Pt. 4 applied (21.7.2009) by Finance Act 2009 (c. 10), Sch. 35 para. 18
C2S. 237 applied (with modifications) (6.4.2006) by The Registered Pension Schemes (Restriction of Employers Relief) Regulations 2005 (S.I. 2005/3458), regs. 1(1), 8 (with regs. 2-4)
C3Ss. 230-237 modified (21.7.2009) by Finance Act 2009 (c. 10), Sch. 35 para. 5(2)
Commencement Information
I1Ss. 160-274, 281, Schs. 30-35 in force at 6.4.2006 but any power to make an order or regulations under those provisions may be exercised at any time after Royal Assent, see s. 284
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