Finance Act 2024 (c. 3)

Schedules

Schedule 9 U.K. Pensions

Part 3 U.K. Non-UK schemes

Amendments of Part 4 of FA 2004 U.K.

52 In section 244H (power to provide for further exclusions)—

(a) for “or an onward transfer,” substitute “a relieved relevant non-UK scheme transfer or an onward transfer”;

(b) after “overseas transfer charge” insert “under section 244AC”.