# The Finance Act 2004 (Registered Pension Schemes and Annual Allowance Charge) (Amendment) Order 2015, Article 11: Carry forward of unused annual allowance


After section 228A (carry forward of unused annual allowance) insert—
“Carry forward: certain periods treated as pension input periods
228B (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.
(2) A period is a “carry forward period” for the purposes of this section if it—
(a) is one of the 3 consecutive periods of 12 months immediately before the commencement date of the first pension input period, and
(b) is a period in which the arrangement was in existence at any time.
(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.
(4) In this section “relevant arrangement” means—
(a) a cash balance arrangement,
(b) a defined benefits arrangement, or
(c) a hybrid arrangement the only benefits under which may be cash balance benefits or defined benefits.”.

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Source: https://www.legislation.gov.uk/uksi/2015/80/article/11 (the official version)
Page: https://openlegislation.uk/finance-act-2004-registered-pension-schemes-and-annual-allowance-charge-amendment-order-2015/article-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.