Protected pension input amounts
6A (1) A protected pension input amount in relation to an individual is any amount of regular contributions exceeding the special annual allowance, having been paid immediately prior to 22 April 2009 or where an application to pay regular contributions was received by the scheme administrator prior to noon on 22 April 2009.
(2) Regular premiums are
(a) quarterly or more frequent contributions in which case the protected pension input amount is the highest amount of regular premium paid in the tax-year immediately preceding the current tax-year multiplied by the frequency of contributions, or
(b) annual or recurring single contributions in which case the protected pension input amount is the total contributions paid to the scheme or arrangement over the three tax-years immediately preceding the current tax-year dividend by three.
(3) In the case of a defined benefit scheme, the pension input value of further accruals for tax-years 2009-10 and 2010-11 is protected as long as there is no material change to the scheme that results in the rate of benefit accrual increasing..