Related Commentary  Related HMRC Manuals

229(1)  The total pension input amount is arrived at by aggregating the pension input amounts in respect of each arrangement relating to the individual under a registered pension scheme of which the individual is a member.

229(2)  The pension input amount in respect of an arrangement–

(a)is the amount arrived at under sections 230 to 232 if it is a cash balance arrangement,

(b)is the amount arrived at under section 233 if it is any other sort of money purchase arrangement,

(c)is the amount arrived at under sections 234 to 236A if it is a defined benefits arrangement, and

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