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Finance Act 2004

Finance Act 2004 s 238ZA

s 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).

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