[172D Limit on increase in benefits]
Finance Act 2004 (2004 c 12) | Legislation

[172D  Limit on increase in benefits]

[(1)     This section applies where, at any time during any pension input period in respect of a relevant arrangement relating to a member of an occupational pension scheme that is a registered pension scheme, the member and—

(a)     a sponsoring employer, or

(b)     a person connected with a sponsoring employer.

are connected persons.

(2)     If—

(a)     the pension input amount for the pension input period in respect of the relevant arrangement, exceeds

(b)

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