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Crossheading Annual allowance charge

From legislation.gov.uk

Contents

  1. Section 227 Annual allowance charge
  2. Section 227ZA The chargeable amount
  3. Section 227A Individuals who meet flexible drawdown conditions
  4. Section 227B The alternative chargeable amount
  5. Section 227C Meaning of “money-purchase input sub-total”
  6. Section 227D Pension input amounts in respect of certain hybrid arrangements
  7. Section 227E Pension input periods ending before rights are first flexibly accessed
  8. Section 227F Pension input periods in which rights are first flexibly accessed
  9. Section 227G When pension rights are first flexibly accessed
  10. Section 228 Annual allowance
  11. Section 228ZA Tapered reduction of annual allowance: high-income individual
  12. Section 228ZB Anti-avoidance in connection with section 228ZA
  13. Section 228A Carry forward of unused annual allowance
  14. Section 228B Carry forward: certain periods treated as pension input periods
  15. Section 228C Annual allowance for, and carry-forward from, 2015-16
  16. Section 229 Total pension input amount
  17. Section 230 Cash balance arrangements
  18. Section 231 Cash balance arrangements: uprating of opening value
  19. Section 232 Cash balance arrangements: adjustments of closing value
  20. Section 233 Other money purchase arrangements
  21. Section 234 Defined benefits arrangements
  22. Section 235 Defined benefits arrangements: uprating of opening value
  23. Section 236 Defined benefits arrangements: adjustments of closing value
  24. Section 236ZA Defined benefits arrangements: public service pension schemes
  25. Section 236A Post-entitlement enhancements
  26. Section 237 Hybrid arrangements
  27. Section 237ZA Pension input amounts for input periods ending in 2015-16
  28. Section 237A Liability of individual
  29. Section 237B Liability of scheme administrator
  30. Section 237BA Time limit for notices under section 237B
  31. Section 237C Exceptions
  32. Section 237D Discharge of scheme administrator's liability
  33. Section 237E Consequential benefit adjustments to be reasonable etc
  34. Section 237F Power to modify rules
  35. Section 238 Pension input period : arrangement commencing before 9 July 2015
  36. Section 238ZA Pension input periods from 9 July 2015 for existing arrangement
  37. Section 238ZB Pension input periods for arrangement commencing after 8 July 2015
  38. Section 238A Power to make orders about charge