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

Section 244A | Overseas transfer charge

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed