# Finance Act 2017, Paragraph 19


In section 9(1A) of TMA 1970 (tax not within the scope of self-assessment), after paragraph (a) insert—
“(aa) is chargeable, on the scheme manager of a qualifying recognised overseas pension scheme or a former such scheme, under Part 4 of the Finance Act 2004,”.

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Source: https://www.legislation.gov.uk/ukpga/2017/10/schedule/4/paragraph/19 (the official version)
Page: https://openlegislation.uk/finance-act-2017/schedule-4/paragraph-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.