# Finance Act 2006, Paragraph 14


In section 208(2) (unauthorised payments charge)—
(a) in paragraph (a), for the words after “member payment” substitute “ made to or in respect of a person before the person's death, is the person, ”,
(b) in paragraph (b), for “after the member's” substitute “ in respect of a person after the person's ”, and
(c) in paragraph (c), for “sponsoring employer” substitute “ person ”.

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Source: https://www.legislation.gov.uk/ukpga/2006/25/schedule/23/paragraph/14 (the official version)
Page: https://openlegislation.uk/finance-act-2006/schedule-23/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.