244Non-UK schemes: application of certain chargesU.K.
Schedule 34 contains provision applying certain charges under this Part [F1, and under Part 9 of ITEPA 2003 (pension income),] in relation to non-UK schemes.
Textual Amendments
F1Words in s. 244 inserted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 44, 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)
Modifications etc. (not altering text)
C1Pt. 4 Ch. 6 excluded (6.4.2006) by The Pension Protection Fund (Tax) Regulations 2006 (S.I. 2006/575), regs. 1, 25
Commencement Information
I1Ss. 160-274, 281, Schs. 30-35 in force at 6.4.2006 but any power to make an order or regulations under those provisions may be exercised at any time after Royal Assent, see s. 284