Paragraph 15 Pension schemes

United Kingdom

(1)

Part 4 of FA 2004 (pensions schemes etc.) is amended as follows.

(2)

In Chapter 3 (payments by registered pension schemes), in section 185G, in subsection (3)(a) omit “and domiciled”.

(3)

In the following provisions of Chapter 5 (registered pension schemes: tax charges) and Chapter 6 (schemes that are not registered pension schemes) omit “or domiciled”—

(a)

(b)

(c)

(d)

(e)

(f)

(g)

(h)

(i)

(j)