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