The Special Annual Allowance Charge (Application to Members of Currently-Relieved Non-UK Pension Schemes) Order 2009

Modifications of Schedule 35

9.—(1) Paragraph 17 of Schedule 35 shall be modified as follows.

(2) In sub-paragraph (4) the definition of “infrequent money purchase contributions amount” shall be read as including any relevant contributions under overseas pension schemes paid in a tax year in which the individual was not resident in the UK.

(3) For sub-paragraph (6) substitute—

“(6) “Relevant contributions” for a tax year in which an individual is resident in the UK means contributions made to money purchase arrangements (other than cash balance arrangements) which—

(a) are relievable pension contributions in relation to the individual, and are paid to the pension scheme under the arrangement in the tax year;

(b) are contributions in respect of which the individual is given relief from tax under double tax arrangements and which are paid under the arrangement in the tax year;

(c) are contributions paid under the arrangement by the individual for which a deduction is given under Chapter 2 of Part 5 of ITEPA 2003 for the tax year in accordance with paragraph 51 of Schedule 36 to FA 2004; or

(d) are contributions paid by an employer of the individual in respect of the   individual.”.

(4) After sub-paragraph (6) insert—

“(7) “Relevant contributions” for a tax year in which an individual was not resident in the UK means contributions made to money purchase arrangements (other than cash balance arrangements) under an overseas pension scheme which—

(a) are paid by or behalf of an individual; or

(b) are paid by an employer of the individual in respect of the individual.”.