Paragraph 8

In section 573 (foreign pensions), after subsection (3) insert—

“(4)

This section also applies to a pension paid by or on behalf of a person who is outside the United Kingdom to a person who is not resident in the United Kingdom if—

(a)

the pension is a relevant lump sum paid under a pension scheme to that person in respect of a member of the scheme, and

(b)

the member is, or immediately before the member's death was, resident in the United Kingdom.”