Finance Act 2017

7(1)Paragraph 9ZB (application of section 227G) is amended as follows.U.K.

(2)In sub-paragraph (2), after “relevant transfer fund” insert “ or ring-fenced transfer funds ”.

(3)After sub-paragraph (3) insert—

(4)The reference in sub-paragraph (2) to the individual's ring-fenced transfer funds under the relevant non-UK scheme is to be read in accordance with paragraph 1.