Finance Act 2009

This section has no associated Explanatory Notes

7(1)The following paragraphs make provision for protected pension input amounts in respect of arrangements under registered pension schemes—U.K.

(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.