[244J Persons liable to charge]
Finance Act 2004 (2004 c 12) | Legislation

[244J  Persons liable to charge]

[(1)     In the case of a recognised transfer to a QROPS, the persons liable to the overseas transfer charge are—

(a)     the scheme administrator of the registered pension scheme from which the transfer is made, and

(b)     the member,

and their liability is joint and several.

[(1A)     In the case of a relieved relevant non-UK scheme transfer, the member is liable to the overseas transfer charge.]

(2)     In the case of an onward transfer, the persons liable to the overseas transfer charge are—

(a)     the scheme

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