{
  "url": "https://openlegislation.uk/finance-act-2011/schedule-17/paragraph-16",
  "json_url": "https://openlegislation.uk/finance-act-2011/schedule-17/paragraph-16.json",
  "legislation": "ukpga/2011/11",
  "legislation_title": "Finance Act 2011",
  "legislation_url": "https://openlegislation.uk/finance-act-2011",
  "path": "schedule/17/paragraph/16",
  "kind": "paragraph",
  "number": "16",
  "heading": null,
  "text": "(1) Section 238 (pension input period) is amended as follows.\n(2) In subsection (1)(a), for the words after “ending with” substitute\n“—\n(i) a nominated date falling before the anniversary of the relevant commencement date, or\n(ii) if there is not such a nominated date, the first 5 April after the relevant commencement date (or, if the relevant commencement date is itself 5 April, that date), and”\n(3) After subsection (4) insert—\n“(4A) A date nominated for the purposes of subsection (3) must not be a date before that on which the nomination is made.”\n(4) In subsection (6)—\n(a) omit “the earlier of”,\n(b) for “and” substitute “ or ”, and\n(c) insert at the beginning of paragraph (b) “ if there is not such a nominated date, ”.\n(5) In subsection (7), for “to be treated as having ended when” substitute “ that in which ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2011/11/schedule/17/paragraph/16",
    "retrieved_at": "2026-10-29T09:09:31.813616+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}