The Special Annual Allowance Charge (Application to Members of Currently-Relieved Non-UK Pension Schemes) Order 2009
This Order applies modifications to the provisions of Schedule 35 to the Finance Act 2009 (“Schedule 35”) in their application to individuals who are members of currently-relieved non-UK pension schemes. Schedule 35 creates a new charge to income tax on contributions and other amounts paid into pension schemes: the special annual allowance charge. Currently-relieved non-UK pension schemes are schemes in relation to which Schedule 34 to the Finance Act 2004 makes provision.