SI 2009/2031: application, subject to modifications, of Sch. 35 in relation to individuals who are members of currently-relieved non-UK pension schemes as if those schemes were registered pension schemes.
SI 2010/2939, art. 2: Sch. 35 ceases to have effect after 2010–11, except of the purposes of para. 18 (which continues to have effect for 2011–12 only).
SPECIAL ANNUAL ALLOWANCE CHARGE
1(1) A charge to income tax, to be known as the special annual allowance charge, arises where–
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