{
  "url": "https://openlegislation.uk/finance-act-2004-registered-pension-schemes-and-annual-allowance-charge-amendment-order-2015/article-11",
  "json_url": "https://openlegislation.uk/finance-act-2004-registered-pension-schemes-and-annual-allowance-charge-amendment-order-2015/article-11.json",
  "legislation": "uksi/2015/80",
  "legislation_title": "The Finance Act 2004 (Registered Pension Schemes and Annual Allowance Charge) (Amendment) Order 2015",
  "legislation_url": "https://openlegislation.uk/finance-act-2004-registered-pension-schemes-and-annual-allowance-charge-amendment-order-2015",
  "path": "article/11",
  "kind": "article",
  "number": "11",
  "heading": "Carry forward of unused annual allowance",
  "text": "After section 228A (carry forward of unused annual allowance) insert—\n“Carry forward: certain periods treated as pension input periods\n228B (1) This section applies where the first pension input period for a relevant arrangement relating to an individual ends in the tax year 2011-12, 2012-13 or 2013-14.\n(2) A period is a “carry forward period” for the purposes of this section if it—\n(a) is one of the 3 consecutive periods of 12 months immediately before the commencement date of the first pension input period, and\n(b) is a period in which the arrangement was in existence at any time.\n(3) Any amount that would, if a carry forward period were a pension input period of the arrangement, have been unused annual allowance available to the individual for the tax year 2011-12, 2012-13 or 2013-14 is to be treated as unused annual allowance available to the individual for that tax year.\n(4) In this section “relevant arrangement” means—\n(a) a cash balance arrangement,\n(b) a defined benefits arrangement, or\n(c) a hybrid arrangement the only benefits under which may be cash balance benefits or defined benefits.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 228A was inserted by paragraph 5 of Schedule 17 to the Finance Act 2011."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2015/80/article/11",
    "retrieved_at": "2026-10-28T23:49:36.426748+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}