SCHEDULES
C1SCHEDULE 36Pension schemes etc: transitional provisions and savings
Annotations:
Modifications etc. (not altering text)
Part 4Other provisions
Authorised surplus payments charge: pre-19th March 1986 winding-up
47
Section 207 (authorised surplus payments charge) does not apply to any payment made in pursuance of the winding-up of a pension scheme if the winding-up commenced before 19th March 1986.
Sch. 36 modified by The Taxation of Pension Schemes (Transitional Provisions) Order 2006 (S.I. 2006/572), art. 23D (as inserted (1.6.2009) by S.I. 2009/1172, arts. 1, 3)