213 Surchargeable unauthorised employer payments
Finance Act 2004 (2004 c 12) | Legislation

213  Surchargeable unauthorised employer payments

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

(3)     The

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