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Finance (No. 2) Act 2015

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2U.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, ”.

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