Section 49: Annual allowance: new annual allowance for the tax year 2014-15 and subsequent tax years

Finance Act 2013 · 2013 c. 29View on legislation.gov.uk

Part 1: Income Tax, Corporation Tax and Capital Gains Tax — CHAPTER 4: Pensions

Section 228 of FA 2004 (annual allowance) is amended as follows.

For subsection (1) substitute—

In subsection (2) for "2011-12" substitute ." 2014-15 "

The amendments made by this section have effect for the tax year 2014-15 and subsequent tax years.

About this text

This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.