55(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”.