Related Commentary  Related HMRC Manuals

172D(1)  This section applies where, at any time during any pension input period in respect of a relevant arrangement relating to a member of an occupational pension scheme that is a registered pension scheme, the member and–

(a)a sponsoring employer, or

(b)a person connected with a sponsoring employer[,]

are connected persons.

172D(2)  If–

(a)the pension input amount for the pension input period in respect of the relevant arrangement, exceeds

(b)the notional unconnected person input amount for the pension input period in respect of the relevant arrangement,

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