Paragraph 81

United Kingdom

(1)

Schedule 34 (non-UK schemes: application of certain charges) is amended as follows.

F1(2)

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F2(3)

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(4)

In paragraph 5—

(a)

for “Sections 205 and 206” substitute “ Sections 205 to 206 ”;

F3(b)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(5)

Omit paragraph 7ZA (unauthorised payment charge: alternatively secured pension etc).

Annotations

F1: Sch. 16 para. 81(2) omitted (with effect in accordance with Sch. 5 para. 4 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 5 para. 3(3)(a)
F2: Sch. 16 para. 81(3) omitted (6.4.2015) by virtue of Taxation of Pensions Act 2014 (c. 30), Sch. 1 para. 32(2)(4)
F3: Sch. 16 para. 81(4)(b) omitted (with effect in accordance with Sch. 5 para. 4 of the amending Act) by virtue of Finance Act 2016 (c. 24), Sch. 5 para. 3(3)(a)