xmlns:atom="http://www.w3.org/2005/Atom"
11In section 210 (persons liable), after subsection (2) insert—
“(3)The person liable for tax chargeable under section 151D is—
(a)if the tax is charged by reason of an unauthorised payment actually made by any person other than the scheme administrator of the pension scheme, that person, and
(b)otherwise, the scheme administrator of the pension scheme.”