The Pension Schemes (Information Requirements – Repayment of Overseas Transfer Charge) Regulations 2019
These Regulations make provision in relation to the repayment of the overseas transfer charge on subsequent excluding events under section 244M of the Finance Act 2004 (c. 12) in respect of transfers to a qualifying recognised overseas pension scheme (“QROPS”).
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Lifecycle
Department
Made
02 Apr 2019
—
In force
25 Apr 2019
Enabling power
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 244M(7) of the Finance Act 2004.
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