Schedules

Schedule 9Pensions

Part 3Non-UK schemes

Amendments of Part 4 of FA 2004

53

In section 244I (circumstances in which exclusions do not apply), in subsection (1)—

(a)

for “or an onward transfer,” substitute “a relieved relevant non-UK scheme transfer or an onward transfer”;

(b)

after “overseas transfer charge” insert “under section 244AC”.