Amendments made: 14, in schedule 4, page 99, line 43, leave out “227B(2)” and insert “227B(1)(b) and (2)”.

Amendment 15, in schedule 4, page 100, line 10, leave out “section 227ZA(1)(b)” and insert

“each of sections 227ZA(1)(b) and 227B(1)(b)”.

Amendment 16, in schedule 4, page 100, line 14, leave out “section 227ZA(1)(b)” and insert

“each of sections 227ZA(1)(b) and 227B(1)(b)”.

Amendment 17, in schedule 4, page 103,  line 3, at end insert—

“Exceptions in certain cases where individual is deferred member of scheme

(6A) Subsections (3) to (5) do not apply, and subsections (6B) and (6C) apply instead, if—

(a) because of section 238ZA(2), a pension input period for the arrangement ends with 8 July 2015,

(b) another pension input period for the arrangement ends with a day (“the unchanged last day”) after 5 April 2015 but before 8 July 2015, and

(c) section 230(5B) or 234(5B), when applied separately to each of—

(i) the pension input period for the arrangement ending with 8 July 2015, and

(ii) the pension input period for the arrangement ending with 5 April 2016,

gives the result that the pension input amount in respect of the arrangement for each of those periods is nil.

(6B) The pension input amount in respect of the arrangement for the post-alignment tax year is nil.

(6C) The pension input amount in respect of the arrangement for the pre-alignment tax year is the amount which would be the pension input amount in respect of the arrangement for the pre-alignment tax year if—

(a) the pension input period ending with the unchanged last day were the only pension input period for the arrangement ending in the pre-alignment tax year, and

(b) subsections (3) to (5) were ignored.”

Amendment 18, in schedule 4, page 103, line 4, after “Modifications”, insert “in some other cases”.

Amendment 19, in schedule 4, page 103, line 44, at end insert—

“Modification where last input period ends before 9 July 2015

(11A) If the last pension input period for the arrangement ends after 5 April 2015 but before 9 July 2015—

(a) the time-apportioned percentage for the post-alignment tax year is treated as being nil, and

(b) the time-apportioned percentage for the pre-alignment tax year is treated as being 100.”

Amendment 20, in schedule 4, page 103, line 46, at end insert—

“() subsections (6B) and (6C) do not apply,”.

Amendment 21, in schedule 4, page 104, line 7, after “period”, insert

“(for this purpose treating that remainder as a single pension input period if not otherwise the case)”—(Mr Gauke.)

Schedule 4, as amended, agreed to.