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Finance Act 2009

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Changes over time for: Cross Heading: Protected pension input amounts: anti-avoidance

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Changes to legislation:

Finance Act 2009, Cross Heading: Protected pension input amounts: anti-avoidance is up to date with all changes known to be in force on or before 14 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

[F1Protected pension input amounts: anti-avoidanceU.K.

14U.K.No amount is a protected pension input amount by virtue of any of paragraphs 8 to [F213A] if the individual is during the tax year a party to a scheme the main purpose, or one of the main purposes, of which is to avoid or reduce liability to the special annual allowance charge, the annual allowance charge or the lifetime allowance charge.]

Textual Amendments

F2Word in Sch. 35 para. 14 substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429), arts. 1(1), 9

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