Section 242D | Non-UK registered schemes: annual allowance charge

(1)This section is about the application of the provisions of this Part relating to the annual allowance charge.

(2)Pension input amounts in respect of arrangements relating to an individual under a non-UK registered scheme are to be taken into account in applying the provisions for a tax year in relation to the individual only if, in accordance with regulations made by the Commissioners for Her Majesty's Revenue and Customs, relieved inputs are to be taken to have been made in respect of the individual under the scheme in the year.