1.—(1) This Order may be cited as the Special Annual Allowance Charge (Application to Members of Currently-Relieved Non-UK Pension Schemes) Order 2009 and shall come into force on 12th August 2009.
(2) This Order shall have effect for the tax year 2009-10 and subsequent tax years.
(3) In this Order a reference to Schedule 35 is a reference to Schedule 35 to the Finance Act 2009.