http://www.legislation.gov.uk/uksi/2009/2031/article/1/made

The Special Annual Allowance Charge (Application to Members of Currently-Relieved Non-UK Pension Schemes) Order 2009

Income tax

Tax

Occupational pensions

en

King's Printer of Acts of Parliament

2018-03-02

INCOME TAX

This Order applies modifications to the provisions of Schedule 35 to the Finance Act 2009 (“Schedule 35”) in their application to individuals who are members of currently-relieved non-UK pension schemes. Schedule 35 creates a new charge to income tax on contributions and other amounts paid into pension schemes: the special annual allowance charge. Currently-relieved non-UK pension schemes are schemes in relation to which Schedule 34 to the Finance Act 2004 makes provision.