Finance Act 2011, Paragraph 24 is up to date with all changes known to be in force on or before 06 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.
24(1)Schedule 34 (currently-relieved non-UK pension schemes etc) is amended as follows.U.K.
(2)In paragraph 8(1), after “a currently-relieved non-UK pension scheme” insert “ and its scheme manager ”.
(3)After paragraph 9 insert—
“9A(1)This paragraph applies where an individual—
(a)is a currently-relieved member of a currently-relieved non-UK pension scheme in relation to a tax year, but
(b)was a member, but not a currently-relieved member, of the currently-relieved non-UK pension scheme in relation to any one or more of the 3 immediately preceding tax years (a “relevant tax year”).
(2)Section 228A has effect in relation to the individual for the tax year as it would if the individual had been a currently-relieved member of the pension scheme for the relevant tax year (or each of the relevant tax years) and paragraphs 10 and 11 of this Schedule were omitted.
9B(1)This paragraph applies where an individual—
(a)is a member of a registered pension scheme in relation to a tax year, and
(b)was a currently-relieved member of a currently-relieved non-UK pension scheme in relation to any one or more of the 3 immediately preceding tax years (a “relevant tax year”).
(2)Section 228A has effect in relation to the individual for the tax year as it would if the currently-relieved non-UK pension scheme had been a registered pension scheme for the relevant tax year (or each of the relevant tax years).”
(4)In paragraph 12(1), after “a currently-relieved non-UK pension scheme” insert “ and its scheme manager ”.
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