[228B Carry forward: certain periods treated as pension input periods]
Finance Act 2004 (2004 c 12) | Legislation

[228B  Carry forward: certain periods treated as pension input periods]

[(1)     This section applies where the first pension input period for a relevant arrangement relating to an individual ends in the tax year 2011-12, 2012-13 or 2013-14.

(2)     A period is a “carry

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