210 Surchargeable unauthorised member payments
Finance Act 2004 (2004 c 12) | Legislation

210  Surchargeable unauthorised member payments

(1)     This section identifies which unauthorised member payments made by a registered pension scheme [to or in respect of a person who is or has been a member of] the pension scheme are surchargeable.

(2)     If the surcharge threshold is reached before the end of the period of 12 months beginning with a reference date, each unauthorised member payment made [to or in respect of the person] in the surcharge period is surchargeable.

(3)     The surcharge period is the period—

(a)     beginning with the reference date, and

(b)     ending with the day on which

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