RPSM13102400 - Technical Pages: International: Application of charges to non-UK schemes: Annual allowance: Regulation-making powers
|[Para 12, Sch 34]|
HMRC has regulation-making powers in relation to the annual allowance charging provisions. These regulations can adapt the annual allowance provisions as they apply to a currently-relieved member of a currently-relieved non-UK pension scheme. The regulations can apply retrospectively, confer discretion on HMRC and make different provision for different cases.
Further information about the modification of legislation and about HMRC's discretionary power is provided at RPSM13102700 onwards.