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The Special Annual Allowance Charge (Application to Members of Currently-Relieved Non-UK Pension Schemes) Order 2009
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- 2009 No. 2031
- Article 10
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Modifications of Schedule 35
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10. For paragraph 18 of Schedule 35 substitute—
“18.—(1) Part 4 of FA 2004 applies in relation to a contributions refund lump sum as if it were a short service refund lump sum in excess of the limit specified in section 205(4) of that Act (so that it is not an unauthorised payment and is liable to tax at the rate chargeable on a short service refund lump sum).
This sub-paragraph is subject to sub-paragraph (2).
(2) Section 205 of FA 2004 shall apply with respect to a contributions refund lump sum paid to or in respect of an individual who is a member of a currently-relieved non-UK pension scheme so as to make the person to whom the sum is paid (rather than the scheme administrator) liable to any charge imposed by section 205 FA 2004.”.
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