# Finance Act 2004, Paragraph 7

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

(1) The member payment provisions apply with respect to a payment 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,
subject to any omissions, additions and other modifications contained in regulations made by the Board of Inland Revenue.
(2) Regulations under sub-paragraph (1) may—
(a) include provision having effect in relation to times before they are made,
(b) confer discretion on the Board of Inland Revenue or the Inland Revenue (subject to a right of appeal against any decision taken in exercise of the discretion),
(ba) contain transitional provisions and savings,
(c) make different provision in relation to payments treated (in accordance with regulations under paragraph 3(6) or 4(4)) as being referable to a member’s UK tax-relieved fund, or to a member’s relevant transfer fund or ring-fenced transfer funds, under a relevant non-UK scheme, and
(d) otherwise make different provision for different cases.

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Source: https://www.legislation.gov.uk/ukpga/2004/12/schedule/34/paragraph/7 (the official version)
Page: https://openlegislation.uk/finance-act-2004/schedule-34/paragraph-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.