Practical Law UK Glossary 4-504-0739 (Approx. 4 pages)
Glossary
Pension input amount
The increase in value of an individual's saving in a registered pension scheme over a pension input period, established under sections 230 to 237 of the Finance Act 2004 according to the benefit structure that applies. The total pension input amount from all of an individual's pension saving in registered schemes is tested against the annual allowance for the tax year in which the pension input period ends.