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Finance Act 2024

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Changes over time for: Paragraph 46

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There are currently no known outstanding effects for the Finance Act 2024, Paragraph 46. Help about Changes to Legislation

Amendments of Part 4 of FA 2004U.K.

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.

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