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There are outstanding changes not yet made by the legislation.gov.uk editorial team to The Pensions Schemes (Application of UK Provisions to Relevant Non-UK Schemes) Regulations 2006. Those changes will be listed when you open the content using the Table of Contents below. Any changes that have already been made by the team appear in the content and are referenced with annotations.
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PART 2 Application and computation of UK tax charges
2.Computation of a member’s UK tax-relieved fund under a relevant non-UK scheme
3C.Computation of the member’s ring-fenced taxable asset transfer fund
4.Attributing payments to particular funds under a relevant non-UK scheme
4ZE.Order of attributing repayment of an overseas transfer charge
4A.Taxable property provisions to apply to a transfer member of a relevant non-UK scheme (to payments referable to his taxable asset transfer fund or ring-fenced taxable asset transfer fund)
4B.Unauthorised payments charge to apply (in lieu of scheme chargeable payment)
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