SCHEDULES

C1SCHEDULE 34Non-UK schemes: application of certain charges

Annotations:
Modifications etc. (not altering text)

Annual allowance charge

I1C112

1

The annual allowance provisions apply by virtue of paragraph 8 in relation to an individual who is a currently-relieved member of a currently-relieved non-UK pension scheme F1and its scheme manager subject to any omissions, additions and other modifications contained in regulations made by the Board of Inland Revenue.

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 Board of Inland Revenue or the Inland Revenue (subject to a right of appeal against any decision taken in exercise of the discretion),

F2ba

contain transitional provisions and savings, and

c

make different provision for different cases.