Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 comes into force
Implementation date: 19 March 2010
This Order provides that the rules applying to the special annual allowance charge in the Finance Act 2009 also protect a person who leaves a pension scheme and joins a new scheme on exactly the same terms. The Order also provides protection for those who had set up arrangements on or before 22 April 2009. The Order can be viewed on the OPSI website.