SCHEDULES
SCHEDULE 17Annual allowance charge
Part 1Amendments
24
1
Schedule 34 (currently-relieved non-UK pension schemes etc) is amended as follows.
2
In paragraph 8(1), after “a currently-relieved non-UK pension scheme” insert “
and its scheme manager
”
.
3
After paragraph 9 insert—
9A
1
This paragraph applies where an individual—
a
is a currently-relieved member of a currently-relieved non-UK pension scheme in relation to a tax year, but
b
was a member, but not a currently-relieved member, of the currently-relieved non-UK pension scheme in relation to any one or more of the 3 immediately preceding tax years (a “relevant tax year”).
2
Section 228A has effect in relation to the individual for the tax year as it would if the individual had been a currently-relieved member of the pension scheme for the relevant tax year (or each of the relevant tax years) and paragraphs 10 and 11 of this Schedule were omitted.
9B
1
This paragraph applies where an individual—
a
is a member of a registered pension scheme in relation to a tax year, and
b
was a currently-relieved member of a currently-relieved non-UK pension scheme in relation to any one or more of the 3 immediately preceding tax years (a “relevant tax year”).
2
Section 228A has effect in relation to the individual for the tax year as it would if the currently-relieved non-UK pension scheme had been a registered pension scheme for the relevant tax year (or each of the relevant tax years).
4
In paragraph 12(1), after “a currently-relieved non-UK pension scheme” insert “
and its scheme manager
”
.