{
  "url": "https://openlegislation.uk/finance-act-2004/section-238ZA",
  "json_url": "https://openlegislation.uk/finance-act-2004/section-238ZA.json",
  "legislation": "ukpga/2004/12",
  "legislation_title": "Finance Act 2004",
  "legislation_url": "https://openlegislation.uk/finance-act-2004",
  "path": "section/238ZA",
  "kind": "section",
  "number": "238ZA",
  "heading": "Pension input periods from 9 July 2015 for existing arrangement",
  "text": "(1) If the relevant commencement date in the case of an arrangement under a registered pension scheme is before 9 July 2015, section 238(1) and (3) to (6) apply in relation to the arrangement subject to the following.\n(2) If a pension input period for the arrangement—\n(a) begins with 8 July 2015 or an earlier day, and\n(b) but for this subsection would end with 9 July 2015 or a later day,\nit ends with 8 July 2015.\n(3) If a pension input period for the arrangement ends with 8 July 2015 (whether or not because of subsection (2)), the subsequent pension input periods for the arrangement are—\n(a) the period beginning with 9 July 2015 and ending with 5 April 2016, and\n(b) the tax year 2016-17 and each subsequent tax year.\n(4) No nominations for the purposes of section 238(3) may be made on or after 9 July 2015.\n(5) “The relevant commencement date” has the meaning given by section 238(2).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 238ZA, 238ZB inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), Sch. 4 para. 3"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2004/12/section/238ZA",
    "retrieved_at": "2026-10-29T09:17:16.113356+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."
}