# Finance Act 2009, Paragraph 13A


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—
(a) is paid on or after 22 April 2009, and
(b) 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.

---
Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/35/paragraph/13A (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-35/paragraph-13A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.