Schedule 35 Pensions: special annual allowance chargeC1F1

United Kingdom Repealed

1. Special annual allowance charge
2. Calculation of relevant income
3. Total adjusted pension input amount: general
4. Total adjusted pension input amount: modifications of sections 229 to 237 of FA 2004
5. Total adjusted pension input amount: modification in cases of avoidance scheme
6. Protected pension input amounts: general
7. Protected pension input amounts: existing defined benefits arrangements
8. Protected pension input amounts: existing cash balance arrangements
9. Protected pension input amounts: other existing money purchase arrangements under occupational and public service pension schemes
10. Protected pension input amounts: other existing money purchase arrangements under other pension schemes
11. Protected pension input amounts: existing hybrid arrangements
12. Protected pension input amounts: new and re-activated arrangements
13. Protected pension input amounts: contribution paid in accordance with agreement entered into on or before 22 April 2009
14. Protected pension input amounts: anti-avoidance
15. Relevant refunded amounts
16. Pre-22 April 2009 pension input amount
17. Increased special annual allowance
18. Taxation of contributions refund lump sums
19. Power to amend
20. Currently-relieved non-UK pension schemes
21. Tax years to which Schedule applies
22. Minor amendment
23. Interpretation