SCHEDULES

SCHEDULE 34U.K.Non-UK schemes: application of certain charges

Modifications etc. (not altering text)

C1Sch. 34 modified (6.4.2006) by The Pensions Schemes (Application of UK Provisions to Relevant Non-UK Schemes) Regulations 2006 (S.I. 2006/207), regs. 1(1), 17

[F1Unauthorised payment charge: alternatively secured pension etcU.K.

Textual Amendments

F1Sch. 34 para. 7ZA and cross-heading inserted (19.7.2007) by Finance Act 2007 (c. 11), Sch. 19 para. 18(4)

7ZAU.K.The Commissions for Her Majesty’s Revenue and Customs may by regulations make provision for—

(a)a relieved member of a relevant non-UK scheme, or

(b)a transfer member of such a scheme,

to be liable to the unauthorised payment charge in circumstances which are the same as or similar to those in which the scheme administrator of such a scheme is liable to the scheme sanction charge by virtue of section 181A (minimum alternatively and dependants' alternatively secured pension).]