Related Commentary  Related HMRC Manuals

233(1)  The pension input amount in respect of a money purchase arrangement other than a cash balance arrangement is the total of–

(a)any relievable pension contributions paid by or on behalf of the individual under the arrangement, and

(b)contributions paid in respect of the individual under the arrangement by an employer of the individual,

during the pension input period of the arrangement that ends in the tax year.

233(2)  [Omitted by FA 2013, s. 52(7).]

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