Paragraph 13

(1)

To determine amount D—

(a)

identify each relieved non-UK pension scheme of which the individual is a relieved member at the end of 5 April 2016, and

(b)

in relation to each such scheme—

(i)

assume that a benefit crystallisation event occurs in relation to the individual at the end of 5 April 2016, and

(ii)

in accordance with paragraph 14 of Schedule 34 to FA 2004, determine what the untested portion of the relevant relieved amount would be immediately before the assumed benefit crystallisation event.

(2)

Amount D is the sum of the untested portions determined under sub-paragraph (1)(b)(ii).

Notes on Schedule 4

Textual amendments

F1: Words in Sch. 4 heading substituted (6.4.2024 for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 93(2), 124 (with Sch. 9 paras. 125-132)

Modifications

C1: Sch. 4 modified (24.4.2025 for the tax year 2024-25 and subsequent tax years) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2025 (S.I. 2025/419), regs. 1(2)(6), 19 (with reg. 18(2))

Notes on Part 2

Modifications

C1: Sch. 4 Pt. 2 modified (6.4.2023) by The Public Service Pension Schemes (Rectification of Unlawful Discrimination) (Tax) Regulations 2023 (S.I. 2023/113), regs. 1(2), 37, 38 (with reg. 1(3))