SCHEDULES

[F1 SCHEDULE 35 U.K.Pensions: special annual allowance charge

Textual Amendments

F1 Sch. 35 ceased to have effect (10.12.2010) by virtue of The Finance Act 2009, Schedule 35 (Special Annual Allowance Charge) (Cessation of Effect) Order 2010 (S.I. 2010/2939), arts. 1, 2(1) (with art. 2(2))

Modifications etc. (not altering text)

C1 Sch. 35 applied (with modifications) (with effect in accordance with art. 1(2) of the amending S.I.) by The Special Annual Allowance Charge (Application to Members of Currently-Relieved Non-UK Pension Schemes) Order 2009 (S.I. 2009/2031), arts. 1(1), 2-10

Taxation of contributions refund lump sums U.K.

18 U.K.Part 4 of FA 2004 applies in relation to a contributions refund lump sum as if it were a short service refund lump sum in excess of the limit specified in section 205(4)(a) of that Act (so that it is not an unauthorised payment and is liable to tax at the rate chargeable on a short service refund lump sum).]