The special annual allowance charge ceased to have effect from 6 April 2011

Order in force 10 December 2010  

The Finance Act 2009, Schedule 35 (Special Annual Allowance Charge) (Cessation of Effect) Order 2010/2939

The special annual allowance provisions ceased to have effect after the tax year 2010/11. However, provisions allowing contributions refund lump sums to be taxed as if they were short service refund lump sums will continue for the tax year 2011/12.