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8. After paragraph 13 (protected pension amounts: new and re-activated arrangements) insert—
13A. The amount arrived at under paragraph 3(2) in relation to an arrangement which relates to an employment of the individual is a protected lump sum input amount if it is attributable to a single contribution which—
(a)is paid on or after 22 April 2009, and
(b)is paid, in accordance with the terms of a written agreement between the individual and the employer made not later than 22 April 2009, not later than the date specified for payment in the agreement.”.
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