SCHEDULES

SCHEDULE 3U.K.Overseas pensions

Part 3 U.K.Lump sums for UK residents from foreign pension schemes

Lump sums under other foreign schemesU.K.

8U.K.In section 573 (foreign pensions), after subsection (3) insert—

“(4)This section also applies to a pension paid by or on behalf of a person who is outside the United Kingdom to a person who is not resident in the United Kingdom if—

(a)the pension is a relevant lump sum paid under a pension scheme to that person in respect of a member of the scheme, and

(b)the member is, or immediately before the member's death was, resident in the United Kingdom.”