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Contents

Legislation

Finance Act 2004

Crossheading Annual allowance charge

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Section 227 Annual allowance charge
Section 227ZA The chargeable amount
Section 227A Individuals who meet flexible drawdown conditions
Section 227B The alternative chargeable amount
Section 227C Meaning of “money-purchase input sub-total”
Section 227D Pension input amounts in respect of certain hybrid arrangements
Section 227E Pension input periods ending before rights are first flexibly accessed
Section 227F Pension input periods in which rights are first flexibly accessed
Section 227G When pension rights are first flexibly accessed
Section 228 Annual allowance
Section 228ZA Tapered reduction of annual allowance: high-income individual
Section 228ZB Anti-avoidance in connection with section 228ZA
Section 228A Carry forward of unused annual allowance
Section 228B Carry forward: certain periods treated as pension input periods
Section 228C Annual allowance for, and carry-forward from, 2015-16
Section 229 Total pension input amount
Section 230 Cash balance arrangements
Section 231 Cash balance arrangements: uprating of opening value
Section 232 Cash balance arrangements: adjustments of closing value
Section 233 Other money purchase arrangements
Section 234 Defined benefits arrangements
Section 235 Defined benefits arrangements: uprating of opening value
Section 236 Defined benefits arrangements: adjustments of closing value
Section 236ZA Defined benefits arrangements: public service pension schemes
Section 236A Post-entitlement enhancements
Section 237 Hybrid arrangements
Section 237ZA Pension input amounts for input periods ending in 2015-16
Section 237A Liability of individual
Section 237B Liability of scheme administrator
Section 237BA Time limit for notices under section 237B
Section 237C Exceptions
Section 237D Discharge of scheme administrator's liability
Section 237E Consequential benefit adjustments to be reasonable etc
Section 237F Power to modify rules
Section 238 Pension input period : arrangement commencing before 9 July 2015
Section 238ZA Pension input periods from 9 July 2015 for existing arrangement
Section 238ZB Pension input periods for arrangement commencing after 8 July 2015
Section 238A Power to make orders about charge

Annual allowance charge
Pension input periods ending before rights are first flexibly accessed

Section 227E | Pension input periods ending before rights are first flexibly accessed

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed