Schedules
Schedule 9Pensions
Part 3Non-UK schemes
55Amendments of Part 4 of FA 2004
1
Section 244J (persons liable to charge) is amended as follows.
2
After subsection (1) insert—
1A
In the case of a relieved relevant non-UK scheme transfer, the member is liable to the overseas transfer charge.
3
In subsection (4), in the words before paragraph (a), for “transfer” substitute “recognised transfer to a QROPS or an onward transfer”
.