209 Unauthorised payments surcharge

209  Unauthorised payments surcharge

(1)     A charge to income tax, to be known as the unauthorised payments surcharge, arises where a surchargeable unauthorised payment is made by a registered pension scheme.

(2)     “Surchargeable unauthorised payments” means—

(a)     surchargeable unauthorised member payments (see section 210), and

(b)     surchargeable unauthorised employer payments (see section 213).

(3)     The person liable to the charge—

(a)

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