238 Pension input period[: arrangement commencing before 9 July 2015]
Finance Act 2004 (2004 c 12) | Legislation

238  Pension input period[: arrangement commencing before 9 July 2015]

(1)     In the case of an arrangement under a registered pension scheme [where the relevant commencement date is before 9 July 2015, but subject to section 238ZA,] the following are pension input periods—

(a)     the period beginning with the relevant commencement date and ending with[—]

[(i)     a nominated date falling before the anniversary of the relevant commencement date, or

(ii)     if there is not such a nominated date, the first 5 April after the relevant commencement date (or, if the relevant commencement date is itself 5 April, that date), and]

(b)     each subsequent period beginning immediately after the end of a period which is

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