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Crossheading Non-UK schemes: the overseas transfer charge

From legislation.gov.uk

Contents

  1. Section 244A Overseas transfer charge
  2. Section 244AA Overseas transfer charge: introduction
  3. Section 244AB Overseas transfer charge: interpretation
  4. Section 244AC Overseas transfer charge: transfers where no exclusion applies
  5. Section 244B Exclusion: member and receiving scheme in same country
  6. Section 244C Exclusion: receiving scheme in EEA state or Gibraltar, and member resident in UK or EEA state
  7. Section 244D Exclusion: receiving scheme is an occupational pension scheme
  8. Section 244E Exclusion: receiving scheme set up by international organisation
  9. Section 244F Exclusion: receiving scheme is an overseas public service scheme
  10. Section 244G Exclusions: avoidance of double charge, and transitional protections
  11. Section 244H Power to provide for further exclusions
  12. Section 244I Circumstances in which exclusions do not apply
  13. Section 244IA Overseas transfer charge: transfers exceeding available allowance
  14. Section 244IB Member’s overseas transfer allowance
  15. Section 244IC Availability of member’s overseas transfer allowance
  16. Section 244ID Information to be provided by relieved relevant non-UK scheme on block transfer
  17. Section 244J Persons liable to charge
  18. Section 244JA Amount of charge
  19. Section 244K Meaning of “transferred value”
  20. Section 244L Accounting for overseas transfer charge by scheme managers
  21. Section 244M Repayments of charge on subsequent excluding events
  22. Section 244N Discharge of liability of scheme administrator or manager