Amendment to section 233

14.  In section 233 (other money purchase arrangements)(1) after subsection (3) insert—

“(4) References to “contributions” in subsection (1) do not include any amount which is a refund of excess contributions lump sum (see paragraph 6 of Schedule 29)(2).”.

(1)

Section 233 was amended by section 52 of the Finance Act 2013 (c. 29).

(2)

Paragraph 6 was amended by paragraph 28 of Schedule 23 to the Finance Act 2006 (c. 25).