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Finance Act 2009

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Changes over time for: Cross Heading: Protected pension input amounts: contribution paid in accordance with agreement entered into on or before 22 April 2009

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Point in time view as at 19/07/2011.

Changes to legislation:

Finance Act 2009, Cross Heading: Protected pension input amounts: contribution paid in accordance with agreement entered into on or before 22 April 2009 is up to date with all changes known to be in force on or before 07 March 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

[F1[F2Protected pension input amounts: contribution paid in accordance with agreement entered into on or before 22 April 2009U.K.

Textual Amendments

F2Sch. 35 para. 13A inserted (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), 8

13A.U.K.The amount arrived at under paragraph 3(2) in relation to an arrangement which relates to an employment of the individual is a protected lump sum input amount if it is attributable to a single contribution which—

(a)is paid on or after 22 April 2009, and

(b)is paid, in accordance with the terms of a written agreement between the individual and the employer made not later than 22 April 2009, not later than the date specified for payment in the agreement.]]

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