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Finance Act 2006

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This is the original version (as it was originally enacted).

Unauthorised payments: former members and sponsoring employers etc

15In 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”.

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