Finance Act 2016, Cross Heading: Amount D (uncrystallised rights at end of 5 April 2016 under relieved non-UK schemes) is up to date with all changes known to be in force on or before 22 June 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
13(1)To determine amount D—U.K.
(a)identify each relieved non-UK pension scheme of which the individual is a relieved member at the end of 5 April 2016, 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 2016, 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).
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