[244M Repayments of charge on subsequent excluding events]
Finance Act 2004 (2004 c 12) | Legislation

[244M  Repayments of charge on subsequent excluding events]

[(1)     This section applies if—

(a)     [the overseas transfer charge under section 244AC] arose on a transfer at the time the transfer was made, and

(b)     at a time during the relevant period for the transfer, circumstances arise such that, had those circumstances existed at the time the transfer was made, the transfer would at the time it was made have been excluded from the charge by sections 244B to 244F or under section 244H.

(2)

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