Part 4Pension schemes etc
Chapter 5Registered pension schemes: tax charges
Annual allowance charge
F1237ALiability of individual
(1)
The individual is liable to the annual allowance charge.
(2)
The individual is liable to the annual allowance charge whether or not—
(a)
the individual, and
(b)
the scheme administrator of the pension scheme or pension schemes concerned,
are residentF2... or domiciled in the United Kingdom.