# Finance Act 2004, Section 237A: Liability of individual

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

(1) The individual is liable to the annual allowance charge.
(2) The individual is liable to the annual allowance charge whether or not—
(a) the individual, and
(b) the scheme administrator of the pension scheme or pension schemes concerned,
are resident ... ... in the United Kingdom.

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Source: https://www.legislation.gov.uk/ukpga/2004/12/section/237A (the official version)
Page: https://openlegislation.uk/finance-act-2004/section-237A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.