SCHEDULES
F1SCHEDULE 35Pensions: special annual allowance charge
Protected pension input amounts: anti-avoidance
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No amount is a protected pension input amount by virtue of any of paragraphs 8 to F213A if the individual is during the tax year a party to a scheme the main purpose, or one of the main purposes, of which is to avoid or reduce liability to the special annual allowance charge, the annual allowance charge or the lifetime allowance charge.