# Finance Act 2009, Paragraph 20


(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.

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/35/paragraph/20 (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-35/paragraph-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.