SCHEDULES
SCHEDULE 23Pension schemes etc: miscellaneous
Unauthorised payments: former members and sponsoring employers etc
15
In section 209(3) (unauthorised payments surcharge)—
(a)
in paragraph (a), for the words after “member payment” substitute “
made to or in respect of a person before the person's death, is the person,
”
,
(b)
in paragraph (b), for “after the member's” substitute “
in respect of a person after the person's
”
, and
(c)
in paragraph (c), for “sponsoring employer” substitute “
person
”
.