SCHEDULES

SCHEDULE 3Overseas pensions

Part 3Lump sums for UK residents from foreign pension schemes

Lump sums under other foreign schemes

11

1

In section 576A (temporary non-residents), as it applies where the year of departure is the tax year 2013-14 or a later tax year, after subsection (4) insert—

4ZA

Payment of a relevant lump sum is also a “relevant withdrawal

2

The amendment made by this paragraph applies in relation to relevant withdrawals on or after 6 April 2017.