Amount D (uncrystallised rights at end of 5 April 2014 under relieved non-UK pension schemes)
This section has no associated Explanatory Notes
5(1)To determine amount D—
(a)identify each relieved non-UK pension scheme of which the individual is a relieved member at the end of 5 April 2014, and
(b)in relation to each such scheme—
(i)assume that a benefit crystallisation event occurs in relation to the individual at the end of 5 April 2014, and
(ii)in accordance with paragraph 14 of Schedule 34 to FA 2004, determine what the untested portion of the relevant relieved amount would be immediately before the assumed benefit crystallisation event.
(2)Amount D is the sum of the untested portions determined under sub-paragraph (1)(b)(ii).