{
  "url": "https://openlegislation.uk/finance-act-2004/schedule-34/paragraph-9ZA",
  "json_url": "https://openlegislation.uk/finance-act-2004/schedule-34/paragraph-9ZA.json",
  "legislation": "ukpga/2004/12",
  "legislation_title": "Finance Act 2004",
  "legislation_url": "https://openlegislation.uk/finance-act-2004",
  "path": "schedule/34/paragraph/9ZA",
  "kind": "paragraph",
  "number": "9ZA",
  "heading": null,
  "text": "(1) For the purposes of determining the annual allowance charge in the case of an individual for a relevant tax year, a pension scheme is to be treated for the purposes of section 227G as a registered pension scheme if—\n(a) in relation to that tax year, or\n(b) in relation to any earlier tax year (whether or not a relevant tax year),\nthe scheme is a currently-relieved non-UK pension scheme and the individual is a currently-relieved member of the scheme.\n(2) For the purposes of this paragraph, a tax year is a “relevant tax year” in relation to an individual if—\n(a) it is—\n(i) the first tax year in relation to which the individual is a currently-relieved member of any currently-relieved non-UK pension scheme, or\n(ii) if later, the tax year 2015-16, or\n(b) it is a tax year subsequent to the tax year identified under paragraph (a).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 34 paras. 9ZA, 9ZB inserted (17.12.2014) by Taxation of Pensions Act 2014 (c. 30), Sch. 1 para. 95(7)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2004/12/schedule/34/paragraph/9ZA",
    "retrieved_at": "2026-10-29T09:17:16.113356+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}