# Finance (No. 2) Act 2023, Section 21: Money purchase annual allowance

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

(1) Part 4 of FA 2004 (pension schemes etc) is amended as follows.
(2) In the following provisions, for “£4,000” substitute “£10,000”—
(a) section 227ZA(1)(b);
(b) section 227B(1)(b) and (2);
(c) in section 227D(4), Steps 4 and 5.
(3) In consequence of the amendments made by this section, in F(No.2)A 2017, omit section 7.
(4) The amendments made by this section have effect for the tax year 2023-24 and subsequent tax years.

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Source: https://www.legislation.gov.uk/ukpga/2023/30/section/21 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/section-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.