Section 244

Cross references

SI 2006/207, reg. 5, 17: modification of Sch. 34, inserting para. 19A, in relation to relevant non-UK schemes within the meaning of FA 2004, Sch. 34, para. 1(5).

Notes

Sch. 34 came into force on 6 April 2006 by virtue of FA 2004, s. 284(1); however, any powers to make Orders or Regulations are exercisable at any time after 22 July 2004 (date of Royal Assent) (FA 2004, s. 284(2)).


MEMBER PAYMENT CHARGES

Related Commentary  Related HMRC Manuals

1(1)  For the purposes of the member payment charges the member payment provisions apply in relation to payments made (or treated by this Part as made) to or in respect of–

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