PART 2Provision about special cases where a member has remediable service
CHAPTER 4Annual allowance tax charges
Payment of annual allowance tax charges and provision of informationI112
Where P is unable to give an effective notice to the scheme administrator under section 237B(3)16 of FA 2004 in relation to an in-scope tax year (within the meaning of direction 24(7) of the PSP Directions 2023) because the time limit in section 237BA17 has passed, direction 24(2) to (6) of the PSP Directions 2023 applies in relation to P.