SCHEDULES

SCHEDULE 4 U.K.Pensions: offshore transfers

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

Other amendments U.K.

19 U.K.In section 9(1A) of TMA 1970 (tax not within the scope of self-assessment), after paragraph (a) insert—

“(aa) is chargeable, on the scheme manager of a qualifying recognised overseas pension scheme or a former such scheme, under Part 4 of the Finance Act 2004,”.