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08 March 2010
Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010
The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 has been published by HMRC.
The order extends protection against the special annual allowance charge in three particular instances:
- where there is a change in pension provider on or after 22 April 2009;
- for contributions which an individual or an individual’s employer was contractually committed to at 22 April 2009 but which had not actually commenced on that date; and
- for certain lump sum contributions made on 22 April 2009.
The Revenue has published an overview note explaining the order.
