# Finance Act 2004, Paragraph 9ZB

Extent: E+W+S+N.I.

(1) Sub-paragraph (2) has effect if at any particular time—
(a) an individual is a transfer member of a relevant non-UK scheme,
(b) the scheme is, or at any previous time has been, a qualifying recognised overseas pension scheme, and
(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.
(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.
(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.
(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.

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