SCHEDULES
SCHEDULE 34Non-UK schemes: application of certain charges
Annual allowance charge
F19B
(1)
This paragraph applies where an individual—
(a)
is a member of a registered pension scheme in relation to a tax year, and
(b)
was a currently-relieved member of a currently-relieved non-UK pension scheme in relation to any one or more of the 3 immediately preceding tax years (a “relevant tax year”).
(2)
Section 228A has effect in relation to the individual for the tax year as it would if the currently-relieved non-UK pension scheme had been a registered pension scheme for the relevant tax year (or each of the relevant tax years).