SCHEDULES

C2SCHEDULE 34Non-UK schemes: application of certain charges

Annotations:
Modifications etc. (not altering text)

Member payment charges

I1C1C25

Sections 205 and 206 (short service refund lump sum charge and special lump sum death benefits charge) apply with respect to a lump sum or lump sum death benefit paid to or in respect of—

a

a relieved member of a relevant non-UK scheme, or

b

a transfer member of such a scheme,

so as to make the person to whom the lump sum or lump sum death benefit is paid (rather than the scheme administrator) liable to any charge imposed by either of those sections.