The Registered Pension Schemes (Restriction of Employers' Relief) Regulations 2005

Hybrid arrangements

This section has no associated Explanatory Memorandum

8.—(1) The individual’s pension input amount for a period of account in respect of a hybrid arrangement shall be determined in accordance with section 237, modified as follows.

(2) Omit the references to sections 231 and 235.

(3) Sections 230, 232 to 234 and 236 shall be modified in accordance with regulation 5, 6 or 7, as the case may be.