Part 2 Commencement and Transitional Provision
Finance Act 2011 (2011 c 11) | Legislation

Part 2 Commencement and Transitional Provision

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The amendments made by Part 1 have effect for the tax year 2012–13 and subsequent tax years.

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(1)     This paragraph applies on and after 6 April 2012 in the case of an individual—

(a)     who has one or more arrangements under a registered pension scheme on that date,

(b)     in relation to whom paragraph 7 of Schedule 36 to FA 2004 (primary protection) does not [apply on that date], and

(c)     in relation to whom paragraph 12 of that Schedule (enhanced protection) does not apply on that date,

if notice of intention to rely on it is given to an officer of Revenue and Customs.

[(1A)     This paragraph also applies on or after 6 April 2012 in the case of an individual—

(a)     who, on that date—

(i)     has one or more arrangements under a relieved non-UK pension scheme of which the individual is a relieved member, and

(ii)     is not a member of a registered pension scheme,

(b)     in relation to whom paragraph 7 of Schedule 36 to FA 2004 (primary protection) does not [apply on that date], and

(c)     in relation to whom paragraph 12 of that Schedule

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