# Finance Act 2009, Paragraph 14

Extent: E+W+S+N.I.

No amount is a protected pension input amount by virtue of any of paragraphs 8 to 13A if the individual is during the tax year a party to a scheme the main purpose, or one of the main purposes, of which is to avoid or reduce liability to the special annual allowance charge, the annual allowance charge or the lifetime allowance charge.

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/35/paragraph/14 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-35/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.