SCHEDULES

SCHEDULE 4 U.K.Pensions: offshore transfers

Part 2 U.K.Income tax on pension transfers: overseas transfer charge

Further amendments in Part 4 of FA 2004. U.K.

15 U.K.In section 254(6) (regulations about accounting for tax by scheme administrators), after paragraph (b) insert—

“(ba) repayments under section 244M to scheme administrators,”.