Finance Act 2006 (c. 25)

SCHEDULES

SCHEDULE 23 U.K. Pension schemes etc: miscellaneous

Unauthorised payments: former members and sponsoring employers etc U.K.

15 U.K. In section 209(3) (unauthorised payments surcharge)—

(a) in paragraph (a), for the words after “member payment” substitute “ made to or in respect of a person before the person's death, is the person, ”,

(b) in paragraph (b), for “after the member's” substitute “ in respect of a person after the person's ”, and

(c) in paragraph (c), for “sponsoring employer” substitute “ person ”.