SCHEDULES
SCHEDULE 35Pensions: special annual allowance charge
Protected pension input amounts: general
7
1
The following paragraphs make provision for protected pension input amounts in respect of arrangements under registered pension schemes—
a
paragraph 8 makes provision about existing defined benefits arrangements,
b
paragraph 9 makes provision about existing cash balance arrangements,
c
paragraph 10 makes provision about other existing money purchase arrangements under occupational pension schemes and public service pension schemes,
d
paragraph 11 makes provision about other existing money purchase arrangements under other schemes,
e
paragraph 12 makes provision about existing hybrid arrangements, and
f
paragraph 13 makes provision about new and re-activated arrangements.
2
Paragraph 14 makes anti-avoidance provision in relation to all the varieties of arrangements covered by paragraphs 8 to 13.