scheme sanction charge

scheme sanction charge
A tax charge levied on registered pension schemes that make unauthorised payments. A scheme sanction charge is payable at a rate of 40% of the amount of the unauthorised payment (or the aggregate of the unauthorised payments made in a tax year). The scheme administrator designated under the Finance Act 2004 is liable to pay the charge.

Practical Law Dictionary. Glossary of UK, US and international legal terms. . 2010.

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