# Finance Act 2017, 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.”

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Source: https://www.legislation.gov.uk/ukpga/2017/10/schedule/3/paragraph/8 (the official version)
Page: https://openlegislation.uk/finance-act-2017/schedule-3/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.