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 [F1236A] 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—
[F2(a)satisfies the severe ill-health condition, or]
(b)has died.
[F3(4)For the purposes of subsection (3)(a) the individual satisfies the severe ill-health condition if the individual—
(a)becomes entitled to all the benefits to which the individual is entitled under the arrangement in consequence of the scheme administrator having received evidence from a registered medical practitioner that the individual is suffering from ill-health which makes the individual unlikely to be able (otherwise than to an insignificant extent) to undertake gainful work (in any capacity) before reaching pensionable age,
(b)becomes entitled to a serious ill-health lump sum under the arrangement, or
(c)is a member of the armed forces of the Crown who becomes entitled under the arrangement to a benefit on which no liability to income tax arises by virtue of section 641(1) of ITEPA 2003.]
[F4(5)Subsection (2) is subject to section 237ZA (calculation of pension input amounts for input periods ending in 2015-16).]
Textual Amendments
F1Word in s. 229(2)(c) substituted (with effect in accordance with Sch. 17 Pt. 2 of the amending Act) by Finance Act 2011 (c. 11), Sch. 17 para. 6(2)
F2S. 229(3)(a) substituted (with effect in accordance with Sch. 17 Pt. 2 of the amending Act) by Finance Act 2011 (c. 11), Sch. 17 para. 6(3)
F3S. 229(4) inserted (with effect in accordance with Sch. 17 Pt. 2 of the amending Act) by Finance Act 2011 (c. 11), Sch. 17 para. 6(4)
F4S. 229(5) inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), Sch. 4 para. 8
Modifications etc. (not altering text)
C1Pt. 4 applied (21.7.2009) by Finance Act 2009 (c. 10), Sch. 35 para. 18
C2S. 229(3) modified (21.7.2009) by Finance Act 2009 (c. 10), Sch. 35 para. 4(1)
C3S. 229(4)(a)-(c) applied (1.10.2023) by The Public Service (Civil Servants and Others) Pensions (Remediable Service) Regulations (Northern Ireland) 2023 (S.R. 2023/141), regs. 1(b), 54(6)
C4S. 229(4)(a)-(c) applied (1.10.2023) by The Public Service (Civil Servants and Others) Pensions (Remediable Service) Regulations 2023 (S.I. 2023/942), regs. 1(b), 54(6)
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