FA 2004 is amended as follows.
In section 188 (relief for contributions), in subsection (3) (contributions excluded from relief), omit paragraph (c) and the word "and" immediately preceding that paragraph.
In that section, omit subsection (6) (which treats certain amounts recovered by individual's employer as contributions paid by individual).
Omit section 190(5) (certain reliefs not to count towards annual limit for relief).
Omit section 196(5) (references to contributions to include references to minimum payments when determining relief for employers).
Omit section 202 (minimum contributions under pensions legislation).
Omit section 233(2) (references to contributions not to include references to minimum payments when determining pension input amount).
In paragraph 5 of Schedule 29 (short service refund lump sum), after sub-paragraph (2) insert—
Omit paragraph 14(2) of Schedule 36 (which excludes minimum payments from being relevant contributions for the purposes of enhanced protection from lifetime allowance charge).
Subsections (1), (3) to (5) and (7) to (9) come into force on 6 April 2013.
Subsection (2) comes into force on 6 April 2015.
Subsection (6) comes into force on 6 April 2016, except that the repeal of section 202(5) of FA 2004 comes into force on such day as the Treasury may appoint by order made by statutory instrument.