Article 14 Amendment to section 233
In section 233 (other money purchase arrangements)f1 after subsection (3) insert—
“(4)References to “contributions” in subsection (1) do not include any amount which is a refund of excess contributions lump sum (see paragraph 6 of Schedule 29)f2.”.
Annotations
Footnotes
- f1
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Section 233 was amended by section 52 of the Finance Act 2013 (c. 29).
- f2
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Paragraph 6 was amended by paragraph 28 of Schedule 23 to the Finance Act 2006 (c. 25).