Related Commentary  Related HMRC Manuals

213(1)  This section identifies which unauthorised employer payments made by a registered pension scheme to or in respect of a person who is or has been a sponsoring employer are surchargeable.

213(2)  If the surcharge threshold is reached before the end of the period of 12 months beginning with a reference date, each unauthorised employer payment made to or in respect of the person in the surcharge period is surchargeable.

213(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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