Part 4

Pension schemes etc
Chapter 5

Registered pension schemes: tax charges

Annual allowance charge

Other money purchase arrangements
233
1
The pension input amount in respect of a money purchase arrangement other than a cash balance arrangement is the total of—
a
any relievable pension contributions paid by or on behalf of the individual under the arrangement, and
b
contributions paid in respect of the individual under the arrangement by an employer of the individual,
during the pension input period of the arrangement that ends in the tax year.
2
The references to contributions in subsection (1)(a) and (b) do not include minimum payments under—
a
section 8 of the Pension Schemes Act 1993, or
b
section 4 of the Pension Schemes (Northern Ireland) Act 1993 (c. 49),
or any amount recovered under regulations made under subsection (3) of either of those sections.
3
When at any time contributions paid under a pension scheme by an employer otherwise than in respect of any individual become held for the purposes of the provision under an arrangement under the pension scheme of benefits to or in respect of an individual, they are to be treated as being contributions paid at that time in respect of the individual under the arrangement.