Sch 4 para 4
(1) Omit section 227E (pension input periods ending in, but before the end of, a tax year). (2) In consequence— (a) in section 227B(3)(c) (amounts required to be included by section 227E(3) etc)— (i) omit “227E(3) or”, (ii) for “but before” substitute “ and contain ” , and (iii) omit “or that end in the year and contain that day”, (b) in section 227C(2) omit paragraph (a) (which refers to section 227E(2)) and the “and” following it, (c) in section 227C(2)(b), for “that day” substitute “ the day on which rights are first flexibly accessed ” , and (d) omit section 227D(6) (cases where section 227E(2) applies). (3) The amendments made by this paragraph have effect for the post-alignment tax year (see the section 228C(2) inserted by this Schedule) and subsequent tax years.