# Finance Act 2004, Paragraph 9


The annual allowance provisions apply by virtue of paragraph 8 in relation to an individual who is a currently-relieved member of a currently-relieved non-UK pension scheme as if references to the pension input period of an arrangement under the pension scheme that ends in a tax year were to the tax year.

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Source: https://www.legislation.gov.uk/ukpga/2004/12/schedule/34/paragraph/9 (the official version)
Page: https://openlegislation.uk/finance-act-2004/schedule-34/paragraph-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.