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Finance (No. 2) Act 2015

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3U.K.After section 238 insert—

238ZAPension input periods from 9 July 2015 for existing arrangement

(1)If the relevant commencement date in the case of an arrangement under a registered pension scheme is before 9 July 2015, section 238(1) and (3) to (6) apply in relation to the arrangement subject to the following.

(2)If a pension input period for the arrangement—

(a)begins with 8 July 2015 or an earlier day, and

(b)but for this subsection would end with 9 July 2015 or a later day,

it ends with 8 July 2015.

(3)If a pension input period for the arrangement ends with 8 July 2015 (whether or not because of subsection (2)), the subsequent pension input periods for the arrangement are—

(a)the period beginning with 9 July 2015 and ending with 5 April 2016, and

(b)the tax year 2016-17 and each subsequent tax year.

(4)No nominations for the purposes of section 238(3) may be made on or after 9 July 2015.

(5)The relevant commencement date” has the meaning given by section 238(2).

238ZBPension input periods for arrangement commencing after 8 July 2015

(1)In the case of an arrangement under a registered pension scheme where the relevant commencement date is 9 July 2015 or later, the following are pension input periods—

(a)the period beginning with the relevant commencement date and ending with the first 5 April after the relevant commencement date (or, if the relevant commencement date is itself 5 April, that date), and

(b)each tax year beginning after the end of that period.

(2)The relevant commencement date” has the meaning given by section 238(2).

(3)Once the individual has become entitled to all the benefits which may be provided to the individual under the arrangement, the last pension input period in the case of the arrangement is that in which that was first so.

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