Part 4Pension schemes etc
Chapter 6Schemes that are not registered pension schemes
F1Non-UK schemes: the overseas transfer charge
244DExclusion: receiving scheme is an occupational pension scheme
A transfer to a QROPS is excluded from the overseas transfer charge F2under section 244AC if—
(a)
the QROPS is an occupational pension scheme, and
(b)
when the transfer is made, the member is an employee of a sponsoring employer of the QROPS.