Special annual allowance provisions have been repealed
High income excess relief charge was to have had effect from 6 April 2011
The Finance Act 2010, Section 23 and Schedule 2 (High Income Excess Relief Charge) (Repeal) Order 2010/2938
The Finance Act 2009, Schedule 35 (Special Annual Allowance Charge) (Cessation of Effect) Order 2010/2939
The high income excess relief charge has been repealed.
Special annual allowance ("anti-forestalling") provisions will be repealed.
(See also HMRC - reduction in annual and lifetime allowances)