SCHEDULES

SCHEDULE 4 U.K.Pensions: offshore transfers

Part 2 U.K.Income tax on pension transfers: overseas transfer charge

Further amendments in Part 4 of FA 2004. U.K.

16 U.K.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,”.