# Finance Act 2025, Paragraph 15: Pension schemes

Extent: E+W+S+N.I.

(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) section 205(3);
(b) section 206(3);
(c) section 207(3);
(d) section 208(4);
(e) section 209(5);
(f) section 237A(2);
(g) section 237B(8);
(h) section 239(4);
(i) section 242(3);
(j) section 244J(6).

---
Source: https://www.legislation.gov.uk/ukpga/2025/8/schedule/9/paragraph/15 (the official version)
Page: https://openlegislation.uk/finance-act-2025/schedule-9/paragraph-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.