SCHEDULES
SCHEDULE 4Pensions: annual allowance
PART 1Alignment of pension input periods with tax years
2
In section 238 (pension input periods)—
a
in the title, after “period” insert “
: arrangement commencing before 9 July 2015
”
, and
b
in subsection (1), after “In the case of an arrangement under a registered pension scheme” insert “
where the relevant commencement date is before 9 July 2015, but subject to section 238ZA,
”
.