PART 6Miscellaneous and final

Discovery assesments etc

99Calculation of income tax liability for certain charges relating to pensions

1

In section 30(1) of ITA 2007 (Step 7: additional tax)—

a

in the entry for section 208(2)(a), for “section 208(2)(a)” substitute “section 208”,

b

in the entry for section 209(3)(a), for “section 209(3)(a)” substitute “section 209”, and

c

after the entry for section 227 of FA 2004 insert—

  • section 244A of FA 2004 (pension schemes: the overseas transfer charge),

2

The amendments made by this section have effect in relation to the tax year 2021-22 and subsequent tax years.