# Finance Act 2004, Paragraph 9ZA


(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—
(a) in relation to that tax year, or
(b) in relation to any earlier tax year (whether or not a relevant tax year),
the scheme is a currently-relieved non-UK pension scheme and the individual is a currently-relieved member of the scheme.
(2) For the purposes of this paragraph, a tax year is a “relevant tax year” in relation to an individual if—
(a) it is—
(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
(ii) if later, the tax year 2015-16, or
(b) it is a tax year subsequent to the tax year identified under paragraph (a).

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