Related Commentary  Related CasesRelated HMRC Manuals

208(1)  A charge to income tax, to be known as the unauthorised payments charge, arises where an unauthorised payment is made by a registered pension scheme.

208(2)  The person liable to the charge–

(a)in the case of an unauthorised member payment made to or in respect of a person before the person's death, is the person,

(b)in the case of an unauthorised member payment made in respect of a person after the person's death, is the recipient, and

(c)in the case of an unauthorised employer payment, is the person to or in respect of whom the payment is made.

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