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Finance Act 2004

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Changes over time for: Section 244D

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Changes and effects yet to be applied to Section 244D:

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[F1244DExclusion: receiving scheme is an occupational pension schemeU.K.

A transfer to a QROPS is excluded from the overseas transfer charge [F2under section 244AC] if—

(a)the QROPS is an occupational pension scheme, and

(b)when the transfer is made, the member is an employee of a sponsoring employer of the QROPS.]

Textual Amendments

F1Ss. 244A-244N and cross-heading inserted (with effect in accordance with Sch. 4 para. 25 of the amending Act) by Finance Act 2017 (c. 10), Sch. 4 para. 11

F2Words in . 244D inserted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 48, 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4)

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