Point in time view as at 18/11/2024.
There are currently no known outstanding effects for the Finance Act 2004, Paragraph 5A.
[F15A(1)Sub-paragraph (2) applies if—U.K.
(a)a payment is made (or treated by this Part as made) to or in respect of a relieved member or transfer member of a relevant non-UK scheme, and
(b)there is an amount of tax under a member payment charge that would be payable in respect of the payment, or part of the payment, but for the operation of double taxation arrangements.
(2)The payment or (as the case may be) that part of it—
(a)is “pension” for the purposes of Chapter 4 of Part 9 of ITEPA 2003 (foreign pensions), and
(b)is to be treated as included in the list, in section 576A of ITEPA 2003, of payments that are “relevant withdrawals” for the purposes of that section.]
Textual Amendments
F1Sch. 34 para. 5A inserted (17.12.2014) by Taxation of Pensions Act 2014 (c. 30), Sch. 1 para. 95(4)
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