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Changes over time for: Section 233


Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Version Superseded: 21/07/2009
Status:
Point in time view as at 06/04/2007. This version of this provision has been superseded.

Status
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Note the term provision is used to describe a definable element in a piece of legislation that has legislative effect – such as a Part, Chapter or section.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 2004, Section 233.

Changes to Legislation
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233Other money purchase arrangementsU.K.
(1)The pension input amount in respect of a money purchase arrangement other than a cash balance arrangement is the total of—
(a)any relievable pension contributions paid by or on behalf of the individual under the arrangement, and
(b)contributions paid in respect of the individual under the arrangement by an employer of the individual,
during the pension input period of the arrangement that ends in the tax year.
(2)The references to contributions in subsection (1)(a) and (b) do not include minimum payments under—
(a)section 8 of the Pension Schemes Act 1993, or
(b)section 4 of the Pension Schemes (Northern Ireland) Act 1993 (c. 49),
or any amount recovered under regulations made under subsection (3) of either of those sections.
(3)When at any time contributions paid under a pension scheme by an employer otherwise than in respect of any individual become held for the purposes of the provision under an arrangement under the pension scheme of benefits to or in respect of an individual, they are to be treated as being contributions paid at that time in respect of the individual under the arrangement.
Modifications etc. (not altering text)
Commencement Information
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