If, in any quarter (ending 31 March, 30 June, 30 September or 31 December) the scheme administrator is liable to tax in respect of the following:

short service refund lump sum charge (see ¶383-100);

special lump sum death benefits charge (see ¶383-150);

authorised surplus payments charge (see ¶383-200);

lifetime allowance charge (see ¶384-050);

serious ill health lump sum charge (see ¶384-550);

annual allowance charge (see ¶386-000) where the scheme administrator has been made jointly liable (see ¶386-010);

de-registration charge (see ¶388-500); and

overseas transfer charge (see ¶391-500)

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