119U.K.Part 4 of FA 2004 (pension schemes etc) is amended as follows.
120U.K.In section 185G (disposal by person holding directly), in subsection (3)(a), omit “, ordinarily resident”.
121U.K.In section 205 (short service refund lump sum charge), in subsection (3), omit “, ordinarily resident”.
122U.K.In section 205A (serious ill-health lump sum charge), in subsection (3), omit “, ordinarily resident”.
123U.K.In section 206 (special lump sum death benefits charge), in subsection (3), omit “, ordinarily resident”.
124U.K.In section 207 (authorised surplus payments charge), in subsection (3), omit “, ordinarily resident”.
125U.K.In section 208 (unauthorised payments charge), in subsection (4), omit “, ordinarily resident”.
126U.K.In section 209 (unauthorised payments surcharge), in subsection (5), omit “, ordinarily resident”.
127U.K.In section 217 (persons liable to lifetime allowance charge), in subsection (5), omit “, ordinarily resident”.
128U.K.In section 237A (liability of individual to annual allowance charge), in subsection (2), omit “, ordinarily resident”.
129U.K.In section 237B (liability of scheme administrator), in subsection (8), omit “, ordinarily resident”.
130U.K.In section 239 (scheme sanction charge), in subsection (4), omit “, ordinarily resident”.
131U.K.In section 242 (de-registration charge), in subsection (3), omit “, ordinarily resident”.
132U.K.The amendments of Part 4 of FA 2004 made by this Part of this Schedule have effect in relation to the tax year 2013-14 and any subsequent tax year.