[266B Scheme's liability]
Finance Act 2004 (2004 c 12) | Legislation

[266B  Scheme's liability]

[(1)     This section applies where—

(a)     the scheme administrator of a registered pension scheme has become liable to the scheme sanction charge in respect of an unauthorised member payment, and

(b)     property or money is transferred, or a sum paid, towards a registered pension scheme pursuant to [a relevant order] as a result of the unauthorised

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