Amendments of Part 4 of FA 2004
46(1)Section 244B (exclusion: member and receiving scheme in same country) is amended as follows.
(2)In subsection (1)—
(a)in the words before paragraph (a)—
(i)after “recognised transfer to a QROPS” insert “or a relieved relevant non-UK scheme transfer”;
(ii)after “overseas transfer charge” insert “under section 244AC”;
(b)in paragraph (a), after “the QROPS” insert “to which the transfer is made”;
(c)in paragraph (b), in sub-paragraph (i), after “recognised transfer” insert “or relieved relevant non-UK scheme transfer”.
(3)In subsection (3), in the words before paragraph (a), after “overseas transfer charge” insert “under section 244AC”.