{
  "url": "https://openlegislation.uk/finance-act-2004/section-228B",
  "json_url": "https://openlegislation.uk/finance-act-2004/section-228B.json",
  "legislation": "ukpga/2004/12",
  "legislation_title": "Finance Act 2004",
  "legislation_url": "https://openlegislation.uk/finance-act-2004",
  "path": "section/228B",
  "kind": "section",
  "number": "228B",
  "heading": "Carry forward: certain periods treated as pension input periods",
  "text": "(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": "F",
      "label": "F1",
      "text": "S. 228B inserted (28.1.2015) by The Finance Act 2004 (Registered Pension Schemes and Annual Allowance Charge) (Amendment) Order 2015 (S.I. 2015/80), arts. 1, 11"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2004/12/section/228B",
    "retrieved_at": "2026-10-29T09:17:16.113356+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}