Point in time view as at 01/08/2022.
There are currently no known outstanding effects for the Finance Act 2021, Paragraph 18.
18(1)Section 237 (hybrid arrangements) is amended as follows.U.K.
(2)In subsection (1), after “amounts A,” insert “ AA, ”.
(3)After subsection (3) insert—
“(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)In subsection (4), for “other money purchase benefits” substitute “ money purchase benefits that are not cash balance benefits or collective money purchase benefits ”.
Commencement Information
I1Sch. 5 para. 18 in force at 1.8.2022 for the purposes of the amendments made by that paragraph by S.I. 2022/874, reg. 2
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