18(1)Schedule 34 (non-UK schemes application of certain charges) is amended as follows.U.K.
(2)In paragraph 1(6), omit the words from “but also” to the end.
(3)In paragraph 4(3), omit the words from “but also” to the end.
(4)After paragraph 7 insert—
“Unauthorised payment charge: alternatively secured pension etcU.K.
7ZAThe Commissions for Her Majesty's Revenue and Customs may by regulations make provision for—
(a)a relieved member of a relevant non-UK scheme, or
(b)a transfer member of such a scheme,
to be liable to the unauthorised payment charge in circumstances which are the same as or similar to those in which the scheme administrator of such a scheme is liable to the scheme sanction charge by virtue of section 181A (minimum alternatively and dependants' alternatively secured pension).”