[227D Pension input amounts in respect of certain hybrid arrangements]
Finance Act 2004 (2004 c 12) | Legislation

[227D  Pension input amounts in respect of certain hybrid arrangements]

[(1)     In this section “relevant hybrid arrangement” means a hybrid arrangement—

(a)     relating to the individual under a registered pension scheme of which the individual is a member,

(b)     made on or after 14 October 2014 or having become a hybrid arrangement (whether or not for the first time) on or after that day, and

(c)     in respect of which the pension input amount is input amount C mentioned in section 237.

(2)     As respects each relevant hybrid arrangement in the maximising set of relevant hybrid arrangements—

(a)     the pension input amount in respect of the arrangement is for the purposes of sections 227B(3)(b) and 227C(1)(b) treated as being not input amount C mentioned

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