[244L Accounting for overseas transfer charge by scheme managers]
Finance Act 2004 (2004 c 12) | Legislation

[244L  Accounting for overseas transfer charge by scheme managers]

[(1)     In this section “charge” means overseas transfer charge for which the scheme manager of a QROPS or former QROPS is liable.

(2)     The Commissioners for Her Majesty's Revenue and Customs may by regulations make

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