{
  "url": "https://openlegislation.uk/finance-act-2017/schedule-4/paragraph-10",
  "json_url": "https://openlegislation.uk/finance-act-2017/schedule-4/paragraph-10.json",
  "legislation": "ukpga/2017/10",
  "legislation_title": "Finance Act 2017",
  "legislation_url": "https://openlegislation.uk/finance-act-2017",
  "path": "schedule/4/paragraph/10",
  "kind": "paragraph",
  "number": "10",
  "heading": null,
  "text": "(1) Section 576A of ITEPA 2003, as it applies where the year of departure is the tax year 2012-13 or an earlier tax year, is amended as follows.\n(2) In subsection (6) (pension income: temporary non-residents: non-application unless payment referable to relevant transfer fund), after “member's relevant transfer fund” insert “ , or the member's ring-fenced transfer funds, ”.\n(3) In subsection (8) (interpretation), before the definition of “scheme pension” insert—\n““member's ring-fenced transfer funds” has the same meaning as in that Schedule (see paragraph 1(6C) and (6D));”.\n(4) The amendments made by this paragraph apply in relation to relevant withdrawals on or after 6 April 2017.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2017/10/schedule/4/paragraph/10",
    "retrieved_at": "2026-10-29T09:05:39.776683+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}