67(1)In section 228A of FA 2004 (carry forward of unused annual allowance) after subsection (7) insert—U.K.
“(8)If, for a tax year preceding the current tax year, the chargeable amount in the individual's case was the alternative chargeable amount—
(a)a reference in subsection (3)(a) or (b), (4)(b) or (6)(a) to the annual allowance for that preceding tax year is a reference to the alternative annual allowance for that preceding tax year (see section 227B(2)), and
(b)a reference in subsection (3)(a) or (b), (4)(b) or (6)(a) to the total pension input amount in the case of the individual for that preceding tax year is a reference to the defined-benefit input sub-total in the case of the individual for that preceding tax year (see section 227B(3) to (5)).
(9)Subsection (3) does not apply in relation to a tax year—
(a)preceding the current tax year, and
(b)ending not later than 5 April 2015,
if, at any time in that preceding tax year, section 165(3A) or 167(2A) applied to an arrangement relating to the individual.”
(2)The amendment made by this paragraph has effect where the current tax year is the tax year 2015-16 or a subsequent tax year.