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Finance Act 2004

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Changes over time for: Section 229

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Version Superseded: 21/07/2009

Status:

Point in time view as at 25/05/2007. This version of this provision has been superseded. Help about Status

Changes to legislation:

There are currently no known outstanding effects for the Finance Act 2004, Section 229. Help about Changes to Legislation

229Total pension input amountU.K.

(1)The total pension input amount is arrived at by aggregating the pension input amounts in respect of each arrangement relating to the individual under a registered pension scheme of which the individual is a member.

(2)The pension input amount in respect of an arrangement—

(a)is the amount arrived at under sections 230 to 232 if it is a cash balance arrangement,

(b)is the amount arrived at under section 233 if it is any other sort of money purchase arrangement,

(c)is the amount arrived at under sections 234 to 236 if it is a defined benefits arrangement, and

(d)is the amount arrived at under section 237 if it is a hybrid arrangement.

(3)But there is no pension input amount in respect of an arrangement if, before the end of the tax year, the individual—

(a)has become entitled to all the benefits which may be provided to the individual under the arrangement, or

(b)has died.

Modifications etc. (not altering text)

Commencement Information

I1Ss. 160-274, 281, Schs. 30-35 in force at 6.4.2006 but any power to make an order or regulations under those provisions may be exercised at any time after Royal Assent, see s. 284

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