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.