SCHEDULES
C1SCHEDULE 34Non-UK schemes: application of certain charges
F1High income excess relief charge
Sch. 34 para. 7B and cross-heading inserted (with effect for tax year 2011-12 and subsequent tax years in accordance with Sch. 2 para. 5 of the amending Act) by Finance Act 2010 (c. 13), Sch. 2 para. 4; which insertion fell without ever having effect as a result of the repeal (10.12.2010) of the affecting provision by The Finance Act 2010, Section 23 and Schedule 2 (High Income Excess Relief Charge) (Repeal) Order 2010 (S.I. 2010/2938), arts. 1, 2
7B
1
The Commissioners for Her Majesty's Revenue and Customs may by regulations make provision for the provisions of this Part of this Act relating to the high income excess relief charge to apply in relation to individuals who are or have been members of a currently-relieved non-UK pension scheme subject to modifications contained in the regulations.
2
Regulations under sub-paragraph (1) may—
a
include provision having effect in relation to times before they are made,
b
confer discretion on the Commissioners for Her Majesty's Revenue and Customs or officers of Revenue and Customs, and
c
make different provision for different cases.
Sch. 34 modified (6.4.2006) by The Pensions Schemes (Application of UK Provisions to Relevant Non-UK Schemes) Regulations 2006 (S.I. 2006/207), regs. 1(1), 17