SCHEDULES

SCHEDULE 3 U.K.Overseas pensions

Part 3 U.K.Lump sums for UK residents from foreign pension schemes

Relief from tax under Part 9 of ITEPA 2003 not to give rise to tax under other provisions U.K.

13 (1) In section 393B(2)(a) (tax on benefits under employer-financed retirement benefit schemes: “relevant benefits” do not include benefits charged to tax under Part 9), after “646E” insert “ or any deductions under section 574A(3) ”. U.K.

(2) The amendment made by this paragraph has effect in relation to benefits by way of lump sums paid on or after 6 April 2017.