SCHEDULE 34 Non-UK Schemes: Application of Certain Charges [and Protections etc]
Finance Act 2004 (2004 c 12) | Legislation

SCHEDULE 34 Non-UK Schemes: Application of Certain Charges [and Protections etc]

Section 244

Member payment charges

1

(1)     For the purposes of the member payment charges the member payment provisions apply in relation to payments made (or treated by this Part as made) to or in respect of—

(a)     a relieved member of a relevant non-UK scheme, or

(b)     a transfer member of such a scheme,

as in relation to payments made (or treated by this Part as made) to or in respect of a member of a registered pension scheme.

(2)     Sub-paragraph (1) has effect subject to the provision made by and under paragraphs 2 to 7.

(3)     “The member payment charges†are—

(a)     the unauthorised payments charge [(except as imposed by virtue of section 174A (taxable property held by investment-regulated pension schemes))],

(b)     the unauthorised payments surcharge,

(c)     the short service refund lump sum charge,

[(ca)     . . .]

(d)     the special lump sum death benefits charge, [and]

[(e)     the charge to tax under Part 9 of ITEPA 2003 (pension income) on pension income to which—

(i)     any provision of Chapter 15A of that Part of that Act (lump sums under registered pension schemes) applies, or

(ii)

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