- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
60(1)Schedule 34 (non-UK schemes: application of certain charges) is amended as follows.
(2)In paragraph 1 (member payment charges)—
(a)in sub-paragraph (3), at the end of paragraph (d) insert “and”;
(b)in sub-paragraph (3), for paragraphs (da), (db) and (e) substitute—
“(e)the charge to tax under Part 9 of ITEPA 2003 (pension income) on pension income to which—
(i)any provision of Chapter 15A of that Part of that Act (lump sums under registered pension schemes) applies, or
(ii)section 579A of that Act (pension income under registered pension schemes) applies by virtue of any provision of that Chapter.”;
(c)in sub-paragraph (4), for paragraph (b) substitute—
“(b)Chapter 15A of Part 9 of ITEPA 2003 (lump sums under registered pension schemes).”
(3)After paragraph 5 insert—
“5ZA(1)The provisions of Chapter 15A of Part 9 of ITEPA 2003 (lump sums under registered pension schemes) do not apply in relation to—
(a)a serious ill-health lump sum paid to a transfer member of a relevant non-UK scheme, or
(b)an authorised lump sum death benefit paid in respect of a transfer member of a relevant non-UK scheme who (at the time of the payment) is under 75.
(2)In this paragraph “authorised lump sum death benefit” means a lump sum death benefit permitted by the lump sum death benefit rule in section 168 of this Act to be paid in respect of a member of a registered pension scheme.”
(4)Omit paragraphs 13 to 19 (lifetime allowance charge).
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