Section 238 Pension input period : arrangement commencing before 9 July 2015C3I1

the period beginning with the relevant commencement date and ending with F2—

each subsequent period beginning immediately after the end of a period which is a pension input period (under paragraph (a) or this paragraph) and ending with the appropriate date.

in the case of a cash balance arrangement or a defined benefits arrangement, or a hybrid arrangement the only benefits under which may be cash balance benefits or defined benefits, the date on which rights under the arrangement begin to accrue to or in respect of the individual,

in the case of a money purchase arrangement other than a cash balance arrangement, the first date on which a contribution within section 233(1) is made, and

in the case of a hybrid arrangement not within paragraph (a), whichever is the earlier of the date mentioned in that paragraph and the date mentioned in paragraph (b).

in the case of a money purchase arrangement other than a cash balance arrangement, such date as the individual or scheme administrator nominates, and

in the case of any other arrangement, such date as the scheme administrator nominates.

if by the individual, is to be made by notice to the scheme administrator, and

if by the scheme administrator, is to be made by notice to the individual.

in relation to the period beginning with the relevant commencement date, or

in relation to a tax year following that in which the pension input period beginning with that date ends,

a nominated date falling in the tax year immediately after that in which the last pension input period ended, F5or

F6if there is not such a nominated date, the anniversary of the date on which that period ended.