Orders for money etc to be restored to pension schemes
13(1)Section 188 (relief for members’ contributions) is amended as follows.
(2)In subsection (2) after “(3)” insert “or (3A)”.
(3)After subsection (3) insert—
“(3A)This subsection applies to a contribution if the contribution results from the transfer of property or money, or the payment of a sum, towards the pension scheme pursuant to a relevant order in a case where—
(a)section 266A (members’ liability in respect of unauthorised member payments) applies, and
(b)relief is claimed under that section in respect of the liability mentioned in subsection (1)(a) of that section.
(3B)In the case of a contribution which is greater than UMP (see section 266A(5)), subsection (3A) does not apply to the contribution so far as it is greater than UMP.
(3C)In subsection (3A) “relevant order” means an order under any of the following—
(a)section 16(1), 19(4) or 21(2)(a) of the Pensions Act 2004 (orders for money etc to be restored to pension schemes), or
(b)Article 12(1), 15(4) or 17(2)(a) of the Pensions (Northern Ireland) Order 2005 (corresponding provision for Northern Ireland).”