[F1238ZBPension input periods for arrangement commencing after 8 July 2015U.K.
(1)In the case of an arrangement under a registered pension scheme where the relevant commencement date is 9 July 2015 or later, the following are pension input periods—
(a)the period beginning with the relevant commencement date and ending with the first 5 April after the relevant commencement date (or, if the relevant commencement date is itself 5 April, that date), and
(b)each tax year beginning after the end of that period.
(2)“The relevant commencement date” has the meaning given by section 238(2).
(3)Once the individual has become entitled to all the benefits which may be provided to the individual under the arrangement, the last pension input period in the case of the arrangement is that in which that was first so.]
Textual Amendments
F1Ss. 238ZA, 238ZB inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), Sch. 4 para. 3