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Finance Act 2011

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Changes over time for: Paragraph 16

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Finance Act 2011, Paragraph 16 is up to date with all changes known to be in force on or before 13 January 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

16(1)Section 238 (pension input period) is amended as follows.U.K.

(2)In subsection (1)(a), for the words after “ending with” substitute

(i)a nominated date falling before the anniversary of the relevant commencement date, or

(ii)if there is not such a nominated date, the first 5 April after the relevant commencement date (or, if the relevant commencement date is itself 5 April, that date), and

(3)After subsection (4) insert—

(4A)A date nominated for the purposes of subsection (3) must not be a date before that on which the nomination is made.

(4)In subsection (6)—

(a)omit “the earlier of”,

(b)for “and” substitute “ or ”, and

(c)insert at the beginning of paragraph (b) “ if there is not such a nominated date, ”.

(5)In subsection (7), for “to be treated as having ended when” substitute “ that in which ”.

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