Point in time view as at 06/04/2010.
Finance Act 2007, Paragraph 18 is up to date with all changes known to be in force on or before 08 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
18(1)Schedule 34 (non-UK schemes application of certain charges) is amended as follows.U.K.
(2)In paragraph 1(6), omit the words from “but also” to the end.
(3)In paragraph 4(3), omit the words from “but also” to the end.
(4)After paragraph 7 insert—
7ZAThe Commissions for Her Majesty's Revenue and Customs may by regulations make provision for—
(a)a relieved member of a relevant non-UK scheme, or
(b)a transfer member of such a scheme,
to be liable to the unauthorised payment charge in circumstances which are the same as or similar to those in which the scheme administrator of such a scheme is liable to the scheme sanction charge by virtue of section 181A (minimum alternatively and dependants' alternatively secured pension).”
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