{
  "url": "https://openlegislation.uk/finance-act-2004/schedule-34/paragraph-9ZB",
  "json_url": "https://openlegislation.uk/finance-act-2004/schedule-34/paragraph-9ZB.json",
  "legislation": "ukpga/2004/12",
  "legislation_title": "Finance Act 2004",
  "legislation_url": "https://openlegislation.uk/finance-act-2004",
  "path": "schedule/34/paragraph/9ZB",
  "kind": "paragraph",
  "number": "9ZB",
  "heading": null,
  "text": "(1) Sub-paragraph (2) has effect if at any particular time—\n(a) an individual is a transfer member of a relevant non-UK scheme,\n(b) the scheme is, or at any previous time has been, a qualifying recognised overseas pension scheme, and\n(c) the particular time is not in a tax year in relation to which the scheme is a currently-relieved non-UK pension scheme of which the individual is a currently-relieved member.\n(2) Section 227G applies in the individual's case as if the scheme, so far as relating to the individual's relevant transfer fund or ring-fenced transfer funds under the scheme, were a registered pension scheme at the particular time.\n(3) The reference in sub-paragraph (2) to the individual's relevant transfer fund under the relevant non-UK scheme is to be read in accordance with paragraph 4.\n(4) The reference in sub-paragraph (2) to the individual's ring-fenced transfer funds under the relevant non-UK scheme is to be read in accordance with paragraph 1.",
  "extent": "E+W+S+N.I.",
  "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)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 34 para. 9ZB(2) inserted (retrospective to 9.3.2017) by Finance Act 2017 (c. 10), Sch. 4 paras. 7(2), 8"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Sch. 34 para. 9ZB(4) inserted (retrospective to 9.3.2017) by Finance Act 2017 (c. 10), Sch. 4 paras. 7(3), 8"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2004/12/schedule/34/paragraph/9ZB",
    "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."
}