Finance Act 2006 (c. 25)

SCHEDULES

SCHEDULE 23 U.K. Pension schemes etc: miscellaneous

Unauthorised payments: former members and sponsoring employers etc U.K.

13 U.K. In section 181(1) (value shifting)—

(a) before “sponsoring employer”, in the first place, insert “ person who is or has been a ”, and

(b) for “sponsoring employer”, in each other place, substitute “ person ”.