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Finance Act 2024
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- UK Public General Acts
- 2024 c. 3
- Schedule 9
- Part 3
- Paragraph 55
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Amendments of Part 4 of FA 2004U.K.
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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