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Pensions tax relief - the new rules
To make it easier we’ve split ‘the detail’ into five parts:
- Understanding pension input periods and pension input amounts
- How carry forward works
- The effect on existing arrangements
- What about high-income individuals
- What you can do for clients.
Published 25 November 2010
Updated 4 April 2012
All references to taxation are based on our understanding of current taxation law and practice and may be affected by future changes in legislation and the individual circumstances of the investor.
In addition, the information provided is based on our current understanding of the relevant legislation and regulations and may be subject to alteration as a result of changes in legislation or practice.
For professional advisers only
