# Finance Act 2004, Paragraph 9A


(1) This paragraph applies where an individual—
(a) is a currently-relieved member of a currently-relieved non-UK pension scheme in relation to a tax year, but
(b) was a member, but not a currently-relieved member, of the currently-relieved non-UK pension scheme in relation to any one or more of the 3 immediately preceding tax years (a “relevant tax year”).
(2) Section 228A has effect in relation to the individual for the tax year as it would if the individual had been a currently-relieved member of the pension scheme for the relevant tax year (or each of the relevant tax years) and paragraphs 10 and 11 of this Schedule were omitted.

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