# The Finance Act 2004 (Registered Pension Schemes and Annual Allowance Charge) (Amendment) Order 2015, Article 6: Citation, commencement and effect


The amendment made by article 14 has effect in relation to payments of a refund of excess contributions lump sum made in pension input periods ending in tax year 2014-15 and subsequent tax years.

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Source: https://www.legislation.gov.uk/uksi/2015/80/article/6 (the official version)
Page: https://openlegislation.uk/finance-act-2004-registered-pension-schemes-and-annual-allowance-charge-amendment-order-2015/article-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.