Special Annual Allowance Charge (Application to Members of Currently-Relieved Non-UK Pension Schemes) Order 2009 comes into force

Implementation date: 12 August 2009

The Order ensures that the rules applying the special annual allowance charge in the Finance Act 2009 work properly in the context of non-UK pension schemes when the member or the member’s employer is receiving UK tax relief for contributions paid to the scheme. The Order can be viewed on the OPSI website.