Related Commentary  Related HMRC Manuals

27(1)  The amendments made by Part 1 have effect for the tax year 2011–12 and subsequent tax years.

27(2)  Apart from the amendments made by paragraph 16(2) and (4), such of the amendments as apply in relation to pension input periods have effect in relation to pension input periods ending in the tax year 2011–12 but beginning earlier (as well as those beginning in that tax year).

Related HMRC Manuals

28(1)  This paragraph applies where–

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