Related Commentary  Related HMRC Manuals

210(1)  This section identifies which unauthorised member payments made by a registered pension scheme to or in respect of a person who is or has been a member of the pension scheme are surchargeable.

210(2)  If the surcharge threshold is reached before the end of the period of 12 months beginning with a reference date, each unauthorised member payment made to or in respect of the person in the surcharge period is surchargeable.

210(3)  The surcharge period is the period–

(a)beginning with the reference date, and

(b)ending with the day on which the surcharge threshold is reached.

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