Related Commentary  Related HMRC Manuals


In the heading, the words “: arrangement commencing before 9 July 2015” inserted by F(No. 2)A 2015, s. 23 and Sch. 4, para. 2(a) with effect from 18 November 2015 (Royal Assent).

238(1)  In the case of an arrangement under a registered pension scheme where the relevant commencement date is before 9 July 2015, but subject to section 238ZA, the following are pension input periods–

(a)the period beginning with the relevant commencement date and ending with–

(i)a nominated date falling before the anniversary of the relevant commencement date, or

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