Section 238ZA | Pension input periods from 9 July 2015 for existing arrangement

(1)If the relevant commencement date in the case of an arrangement under a registered pension scheme is before 9 July 2015, section 238(1) and (3) to (6) apply in relation to the arrangement subject to the following.

(2)If a pension input period for the arrangement—

(a)begins with 8 July 2015 or an earlier day, and

(b)but for this subsection would end with 9 July 2015 or a later day,

it ends with 8 July 2015.

(3)If a pension input period for the arrangement ends with 8 July 2015 (whether or not because of subsection (2)), the subsequent pension input periods for the arrangement are—

(a)the period beginning with 9 July 2015 and ending with 5 April 2016, and

(b)the tax year 2016-17 and each subsequent tax year.

(4)No nominations for the purposes of section 238(3) may be made on or after 9 July 2015.

(5)“The relevant commencement date” has the meaning given by section 238(2).