Related Commentary  

14A(1)  Where–

(a)an individual is a member (“the member”) of a registered pension scheme for all or part of a pension input period ending in a tax year (“the relevant pension input period”) who meets one of the conditions in paragraph (8), and

(b)either–

(i)the aggregate of the pension input amounts for the relevant pension input period in respect of each arrangement under the registered pension scheme relating to the member exceeds the annual allowance for that tax year, or

(ii)both of the conditions in paragraph (9) are met,

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