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.

17 U.K.In section 269(1)(a) (appeal against decision on discharge of liability), before “section 267(2)” insert “ section 244N (discharge of liability to overseas transfer charge), ”.