Related Commentary  Related HMRC Manuals

234(1)  The pension input amount in respect of a defined benefits arrangement is the amount of any increase in the value of the individual's rights under the arrangement during the pension input period of the arrangement that ends in the tax year.

234(2)  There is an increase in the value of the individual's rights under the arrangement during the pension input period if–

(a)the opening value of the individual's rights under the arrangement, is exceeded by

(b)the closing value of the individual's rights under the arrangement.

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