| [s221-223] |
Generally speaking, where an individual is working abroad they
will not receive UK tax relief on contributions to, or the accrual
of benefits under, a
registered pension scheme.
Sections 221-223 provide broadly for an individual's
lifetime allowance to be enhanced for such a
period of overseas service after 5 April 2006. That is intended to
offset the benefits relating to the unrelieved contributions or
accrual for that period and prevents them giving rise to a
lifetime allowance charge.
| Glossary ( RPSM20000000) |
