# Finance Act 2011, Paragraph 16


(1) Section 238 (pension input period) is amended as follows.
(2) In subsection (1)(a), for the words after “ending with” substitute
“—
(i) a nominated date falling before the anniversary of the relevant commencement date, or
(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”
(3) After subsection (4) insert—
“(4A) A date nominated for the purposes of subsection (3) must not be a date before that on which the nomination is made.”
(4) In subsection (6)—
(a) omit “the earlier of”,
(b) for “and” substitute “ or ”, and
(c) insert at the beginning of paragraph (b) “ if there is not such a nominated date, ”.
(5) In subsection (7), for “to be treated as having ended when” substitute “ that in which ”.

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Source: https://www.legislation.gov.uk/ukpga/2011/11/schedule/17/paragraph/16 (the official version)
Page: https://openlegislation.uk/finance-act-2011/schedule-17/paragraph-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.