The Pension Schemes (Information Requirements – Repayment of Overseas Transfer Charge) Regulations 2019 No. 774

Statutory Instruments

2019 No. 774

Income Tax

The Pension Schemes (Information Requirements – Repayment of Overseas Transfer Charge) Regulations 2019

Made

2nd April 2019

Laid before House of Commons

3rd April 2019

Coming into force

25th April 2019

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(1).

(1)

2004 c. 12. Section 244M was inserted by section 10 of, and paragraph 11 of Schedule 4 to, the Finance Act 2017 (c. 10) (“FA 2017”).