SCHEDULES

SCHEDULE 36U.K.Pension schemes etc: transitional provisions and savings

Modifications etc. (not altering text)

C1Sch. 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; and amended (18.11.2024 for the tax year 2024-25 and subsequent tax years) by S.I. 2024/1012, regs. 1(2)(3), 25(15))

Part 4U.K.Other provisions

Authorised surplus payments charge: pre-19th March 1986 winding-upU.K.

47U.K.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.