PART 7Provision about special cases
CHAPTER 2Miscellaneous special cases
Payment of annual allowance tax charges and provision of information I167
Where a remedy member is unable to give an effective notice to the scheme administrator under section 237B(3) of FA 200421 in relation to an in-scope tax year (within the meaning of direction 7(7) of the PSP(NI) Directions 2023) because the time limit in section 237BA22 has passed, direction 7(2) to (6) of the PSP(NI) Directions 2023 applies in relation to the remedy member.