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(2) The scheme manager may appeal against the decision.
(3) The appeal is to the General Commissioners, except that the scheme manager may elect (in accordance with section 46(1) of TMA 1970) to bring the appeal before the Special Commissioners instead of the General Commissioners.
(4) Paragraphs 1, 2, 8 and 9 of Schedule 3 to TMA 1970 (rules for assigning proceedings to General Commissioners) have effect to identify the General Commissioners before whom an appeal under this paragraph is to be brought, but subject to modifications specified in an order made by the Board of Inland Revenue.
(5) An appeal under this paragraph against a decision must be brought within the period of 30 days beginning with the day on which the notification of the decision was given.
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(6) The Commissioners before whom an appeal under this paragraph is brought must consider whether the overseas pension scheme ought to have been excluded from being a qualifying overseas pension scheme.
(7) If they decide that the overseas pension scheme ought to have been excluded from being a qualifying overseas pension scheme, they must dismiss the appeal.
(8) If they decide that the overseas pension scheme ought not to have been excluded from being a qualifying overseas pension scheme, the pension scheme is to be treated as having remained a qualifying overseas pension scheme (but subject to any further appeal or any determination on, or in consequence of, a case stated).—[Dawn Primarolo.]
Brought up, read the First and Second time, and added to the Bill.
New Schedule 2
Member payment charges 1 (1) For the purposes of the member payment charges the member payment provisions apply in relation to payments made (or treated by this Part as made) to or in respect of—
(a) a relieved member of a relevant non-UK scheme, or (b) a transfer member of such a scheme,
as in relation to payments made (or treated by this Part as made) to or in respect of a member of a registered pension scheme.
(2) Sub-paragraph (1) has effect subject to the provision made by and under paragraphs 2 to 7.
(3) "The member payment charges" are—
(a) the unauthorised payments charge,
(b) the unauthorised payments surcharge,
(c) the short service refund lump sum charge,
(d) the special lump sum death benefits charge, and
(e) the charges under sections 636B and 636C of ITEPA 2003 (trivial commutation and winding-up lump sums and lump sum death benefits) (inserted by Schedule 31).
(4) "The member payment provisions" are the provisions of this Part relating to payments made (or treated by this Part as made) to or in respect of a member of a registered pension scheme.
(5) A scheme is a relevant non-UK scheme if—
(a) relief from tax has been given in respect of contributions paid under the scheme by virtue of Schedule (Overseas pension schemes: migrant member relief) (overseas pension schemes: migrant member relief),
(b) relief from tax has been so given at any time after 5th April 2006 under double tax arrangements,
(c) a member of the scheme has been, or members of the scheme have been, exempt from liability to tax by virtue of section 307 of ITEPA 2003 (exemption for provision made by employer for retirement or death benefit) in respect of provision made under the scheme at any time after 5th April 2006 when the scheme was an overseas pension scheme, or
(d) there has been a relevant transfer at any time after 5th April 2006 when the scheme was a qualifying recognised overseas pension scheme.
(6) "A relevant transfer" means a (direct or indirect) transfer of sums or assets held for the purposes of, or representing accrued rights under, an arrangement made under—
(a) a registered pension scheme, or
(b) another scheme which is a relevant non-UK scheme,
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in relation to a member so as to become held for the purposes of, or to represent rights under, an arrangement under the scheme relating to the member; but also includes a transfer lump sum death benefit paid so as to become held for the purposes of, or to represent rights under, such an arrangement.
(7) A member of a relevant non-UK scheme is a relieved member of the scheme if—
(a) any of the contributions in respect of which relief has been given as mentioned in sub-paragraph (5)(a) or (b) were contributions paid by or on behalf of, or in respect of, the member, or
(b) the member is the member, or one of the members, who has been exempt from liability to tax as mentioned in sub-paragraph (5)(c).
(8) A member of a relevant non-UK scheme is a transfer member of the scheme if a relevant transfer related to the member.
2 The member payment provisions do not apply in relation to a payment made (or treated by this Part as made) to or in respect of a relieved member or transfer member of a relevant non-UK scheme unless the member—
(a) is resident in the United Kingdom when the payment is made (or treated as made), or
(b) although not resident in the United Kingdom at that time, has been resident in the United Kingdom earlier in the tax year in which the payment is made (or treated as made) or in any of the five tax years immediately preceding that tax year.
3 (1) The member payment provisions do not apply in relation to a payment made (or treated by this Part as made) to or in respect of a relieved member of a relevant non-UK scheme unless the payment is referable to the member's UK tax-relieved fund under the scheme.
(2) A member's UK tax-relieved fund under a relevant non-UK scheme is so much of—
(a) the sums or assets held for the purposes of, or representing accrued rights under, the scheme as, in accordance with regulations made by the Board of Inland Revenue, represents
(b) any tax-relieved contributions made under the scheme by or on behalf of, or in respect of, the member and any tax-exempt provision made under the scheme in relation to the member.
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