SCHEDULES
C1SCHEDULE 36Pension schemes etc: transitional provisions and savings
Annotations:
Modifications etc. (not altering text)
Part 4Other provisions
Annual allowance charge: enhanced protection
49
1
This paragraph applies if notice of intention to rely on paragraph 12 (enhanced protection) is given to the Inland Revenue in accordance with regulations under that paragraph in the case of an individual.
2
Sections 227 to 238 (annual allowance charge) do not apply in relation to the individual for any tax year if that paragraph applies in relation to the individual throughout the tax year.
F13
This paragraph does not apply for the purposes of the special annual allowance charge.
Sch. 36 modified by The Taxation of Pension Schemes (Transitional Provisions) Order 2006 (S.I. 2006/572), art. 23D (as inserted (1.6.2009) by S.I. 2009/1172, arts. 1, 3)