Schedules

Schedule 9 U.K. Pensions

Part 3 U.K. Non-UK schemes

Amendments of Part 4 of FA 2004 U.K.

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”.