s 233 Other money purchase arrangements
(1) The pension input amount in respect of a money purchase arrangement other than a cash balance arrangement is the total of— (a) any relievable pension contributions paid by or on behalf of the individual under the arrangement, and (b) contributions paid in respect of the individual under the arrangement by an employer of the individual, during the pension input period of the arrangement that ends in the tax year. (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (3) When at any time contributions paid under a pension scheme by an employer otherwise than in respect of any individual become held for the purposes of the provision under an arrangement under the pension scheme of benefits to or in respect of an individual, they are to be treated as being contributions paid at that time in respect of the individual under the arrangement. (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).