Paragraph 13A F1F2
The amount arrived at under paragraph 3(2) in relation to an arrangement which relates to an employment of the individual is a protected lump sum input amount if it is attributable to a single contribution which—
is paid on or after 22 April 2009, and
is paid, in accordance with the terms of a written agreement between the individual and the employer made not later than 22 April 2009, not later than the date specified for payment in the agreement.
Annotations
Textual amendments
- F1
Sch. 35 ceased to have effect (10.12.2010) by virtue of The Finance Act 2009, Schedule 35 (Special Annual Allowance Charge) (Cessation of Effect) Order 2010 (S.I. 2010/2939), arts. 1, 2(1) (with art. 2(2))
- F2
Sch. 35 para. 13A inserted (with effect in accordance with art. 1(2) of the amending S.I.) by The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 (S.I. 2010/429), arts. 1(1), 8
Notes on Schedule 35
Modifications
- C1
Sch. 35 applied (with modifications) (with effect in accordance with art. 1(2) of the amending S.I.) by The Special Annual Allowance Charge (Application to Members of Currently-Relieved Non-UK Pension Schemes) Order 2009 (S.I. 2009/2031), arts. 1(1), 2-10