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).