There are currently no known outstanding effects for the Finance Act 2024, Paragraph 55.
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”.
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