# Finance Act 2004, Paragraph 5

Extent: E+W+S+N.I.

Sections 205 to 206 (short service refund lump sum charge... and special lump sum death benefits charge) apply with respect to a lump sum or lump sum death benefit paid to or in respect of—
(a) a relieved member of a relevant non-UK scheme, or
(b) a transfer member of such a scheme,
so as to make the person to whom the lump sum or lump sum death benefit is paid (rather than the scheme administrator) liable to any charge imposed by either of those sections.

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Source: https://www.legislation.gov.uk/ukpga/2004/12/schedule/34/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2004/schedule-34/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.