Finance Act 2017 (c. 10)

SCHEDULES

SCHEDULE 4 U.K. Pensions: offshore transfers

Part 2 U.K. Income tax on pension transfers: overseas transfer charge

Other amendments U.K.

[F1 20 U.K. In Schedule 56 to FA 2009 (penalty for failure to make payments on time), in the Table in paragraph 1, after the entry for item 3 insert—

3A

Income tax

Amount payable under regulations under section 244L(2)(a) of FA 2004

The date falling 30 days after the due date determined by or under the regulations]

Textual Amendments

F1 Sch. 4 para. 20 omitted (6.4.2024 for specified purposes) by virtue of Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 50; S.I. 2024/440, reg. 2