45 Taxable specific income: effect on pension input amount for non-UK schemes
Finance Act 2014 (2014 c 26) | Legislation

45  Taxable specific income: effect on pension input amount for non-UK schemes

(1)     Schedule 34 to FA 2004 (application of certain charges to non-UK pension schemes) is amended as follows.

(2)     In paragraph 10 (pension input amount for cash balance and defined benefits arrangements), for sub-paragraph (2) substitute—

“(2)     The appropriate fraction is—

(TE + TSI) / EI

·É³ó±ð°ù±ð—

EI is the total amount

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