[244F Exclusion: receiving scheme is an overseas public service scheme]

[244F  Exclusion: receiving scheme is an overseas public service scheme]

[(1)     A transfer to a QROPS is excluded from the overseas transfer charge [under section 244AC] if—

(a)     the QROPS is an overseas public service pension scheme, and

(b)     when the transfer is made, the member is an employee

Powered by Lexis+®

Popular documents