# Finance Act 2017, Paragraph 10


(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.
(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, ”.
(3) In subsection (8) (interpretation), before the definition of “scheme pension” insert—
““member's ring-fenced transfer funds” has the same meaning as in that Schedule (see paragraph 1(6C) and (6D));”.
(4) The amendments made by this paragraph apply in relation to relevant withdrawals on or after 6 April 2017.

---
Source: https://www.legislation.gov.uk/ukpga/2017/10/schedule/4/paragraph/10 (the official version)
Page: https://openlegislation.uk/finance-act-2017/schedule-4/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.