Member payment charges
5Sections 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.