[244IA Overseas transfer charge: transfers exceeding available allowance]
Finance Act 2004 (2004 c 12) | Legislation

[244IA  Overseas transfer charge: transfers exceeding available allowance]

[(1)     The overseas transfer charge arises where—

(a)     a transfer to a QROPS is made that is—

(i)     within section 244AC(2)(a) or (b), or

(ii)     an onward transfer within section 244AC(2)(c) in relation to which the original transfer is a transfer

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