Related Commentary  Related HMRC Manuals

236(1)  This section applies for adjusting PE and LSE under section 234(5).

236(2)  If, during the pension input period, the annual rate of the pension, or the amount of the lump sum, to which the individual would be entitled under the arrangement has been reduced by having become subject to a pension debit, the amount of the reduction is to be added to PE or LSE.

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