RPSM13102160 - Technical Pages: International: Application of charges to non-UK schemes: Member payment charges and taxable property unauthorised payment charge: Transfer members
Transfer members
| [Para 1(8), Schedule 34] |
A member of a relevant non-UK scheme ( RPSM13102130 refers) is a transfer member, and therefore subject to the member payment charges, if there is a relevant transfer ( RPSM13102170 refers) related to the member.
Example
Lorraine is a transfer member of a relevant non-UK scheme if after 5 April 2006 she transferred to it funds that she accrued in a registered pension scheme.
| Glossary ( RPSM20000000) |
