# Finance Act 2004, Section 238ZA: Pension input periods from 9 July 2015 for existing arrangement


(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.
(2) If a pension input period for the arrangement—
(a) begins with 8 July 2015 or an earlier day, and
(b) but for this subsection would end with 9 July 2015 or a later day,
it ends with 8 July 2015.
(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—
(a) the period beginning with 9 July 2015 and ending with 5 April 2016, and
(b) the tax year 2016-17 and each subsequent tax year.
(4) No nominations for the purposes of section 238(3) may be made on or after 9 July 2015.
(5) “The relevant commencement date” has the meaning given by section 238(2).

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Source: https://www.legislation.gov.uk/ukpga/2004/12/section/238ZA (the official version)
Page: https://openlegislation.uk/finance-act-2004/section-238ZA
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.