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11(1)This paragraph applies in respect of a money purchase arrangement, other than a cash balance arrangement, if—
(a)the arrangement is under a scheme other than an occupational pension scheme or a public service pension scheme and does not form part of a group personal pension scheme, and
(b)the individual has been an active member of the pension scheme by reference to the arrangement since before 22 April 2009 and until the relevant end date.
(2)The amount arrived at under paragraph 3(2) in relation to the arrangement is a protected pension input amount to the extent that it is attributable to contributions paid—
(a)on a quarterly or more frequent basis since before 22 April 2009 without any failure to pay contributions payable on or after that date on more than an insignificant number of occasions, and
(b)at a rate which has not increased during the period beginning with that date and ending with the relevant end date otherwise than in accordance with an agreement made before that date.
(3)If the individual—
(a)was not an active member of the pension scheme by reference to the arrangement immediately before 22 April 2009, but
(b)a written application to become such an active member was received by or on behalf of the scheme administrator of the pension scheme before noon on 22 April,
the references to before 22 April 2009 (and to that date) in sub-paragraphs (1)(b) and (2) are to the date on which the individual became such an active member pursuant to the application.
(4)In this paragraph “the relevant end date” means the end of the tax year or, if earlier, the time when the individual ceases to be an active member of the pension scheme by reference to the arrangement.
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