SCHEDULES
SCHEDULE 4Pensions: offshore transfers
Part 2Income tax on pension transfers: overseas transfer charge
Further amendments in Part 4 of FA 2004.
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In section 255(1) (power to make provision for assessments), after paragraph (d) insert—
da
liability of the scheme administrator of a registered pension scheme, or the scheme manager of a qualifying recognised overseas pension scheme or of a former such scheme, to the overseas transfer charge,