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Finance Act 2004

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Changes over time for: Section 244D

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Version Superseded: 06/04/2024

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Status:

Point in time view as at 27/04/2017. This version of this provision has been superseded. Help about Status

Changes to legislation:

There are currently no known outstanding effects for the Finance Act 2004, Section 244D. Help about Changes to Legislation

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

A transfer to a QROPS is excluded from the overseas transfer charge 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

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