Paragraph 20 F1

(1)

~~The Treasury may by order made by statutory instrument make provision for this Schedule to apply in relation to individuals who—~~

(a)

~~are or have been members of currently-relieved non-UK pension schemes, or~~

(b)

~~have been members of overseas pension schemes that were not currently-relieved non-UK pension schemes,~~

~~subject to such modifications as are specified in the order.~~

(2)

~~An order under sub-paragraph (1) may—~~

(a)

~~include provision having effect in relation to times before it is made,~~

(b)

~~confer discretion on the Commissioners for Her Majesty's Revenue and Customs or officers of Revenue and Customs, and~~

(c)

~~make different provision for different cases.~~

(3)

~~A statutory instrument containing an order under sub-paragraph (1) is subject to annulment in pursuance of a resolution of the House of Commons.~~

Annotations

F1: Sch. 35 ceased to have effect (10.12.2010) by virtue of The Finance Act 2009, Schedule 35 (Special Annual Allowance Charge) (Cessation of Effect) Order 2010 (S.I. 2010/2939), arts. 1, 2(1) (with art. 2(2))

C1: Sch. 35 applied (with modifications) (with effect in accordance with art. 1(2) of the amending S.I.) by The Special Annual Allowance Charge (Application to Members of Currently-Relieved Non-UK Pension Schemes) Order 2009 (S.I. 2009/2031), arts. 1(1), 2-10