[244G Exclusions: avoidance of double charge, and transitional protections]
Finance Act 2004 (2004 c 12) | Legislation

[244G  Exclusions: avoidance of double charge, and transitional protections]

[(1)     A recognised transfer to a QROPS is excluded from the overseas transfer charge if it is made in execution of a request made before 9 March 2017.

(2)     An onward transfer (“the current onward transfer”) is excluded from the overseas transfer charge [under section 244AC] if—

(a)     the charge has been paid on the original transfer and the amount

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