# Finance Act 2004, Paragraph 9B


(1) This paragraph applies where an individual—
(a) is a member of a registered pension scheme in relation to a tax year, and
(b) was a currently-relieved member of a 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 currently-relieved non-UK pension scheme had been a registered pension scheme for the relevant tax year (or each of the relevant tax years).

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