Amendment to section 233
This section has no associated Explanatory Memorandum
14. In section 233 (other money purchase arrangements)(1) after subsection (3) insert—
“(4) References to “contributions” in subsection (1) do not include any amount which is a refund of excess contributions lump sum (see paragraph 6 of Schedule 29)(2).”.
(1)
Section 233 was amended by section 52 of the Finance Act 2013 (c. 29).
(2)
Paragraph 6 was amended by paragraph 28 of Schedule 23 to the Finance Act 2006 (c. 25).