SCHEDULES

SCHEDULE 23Pension schemes etc: miscellaneous

Unauthorised payments: former members and sponsoring employers etc

15

In section 209(3) (unauthorised payments surcharge)—

a

in paragraph (a), for the words after “member payment” substitute “ made to or in respect of a person before the person's death, is the person, ”,

b

in paragraph (b), for “after the member's” substitute “ in respect of a person after the person's ”, and

c

in paragraph (c), for “sponsoring employer” substitute “ person ”.