C1C2C3C4C6C7C8C9C10C11C12C13C14C15C16Part 4Pension schemes etc

Annotations:
Modifications etc. (not altering text)
C8

Pt. 4 modified (1.7.2008) (N.I.) (with effect in accordance with reg. 1 of the amending Rule) by The Health and Social Care (Pension Scheme) Regulations (Northern Ireland) 2008 (S.R. 2008/256), regs. 1, 124(1) (with regs. 134, 258)

C10

Pt. 4 applied (21.7.2009) by Finance Act 2009 (c. 10), Sch. 35 para. 18

C11

Pt. 4 modified (19.7.2011) by Finance Act 2011 (c. 11), Sch. 18 para. 14(3)

C12

Pt. 4 applied (with modifications) (with application in accordance with Sch. 22 para. 1 of the amending Act) by Finance Act 2013 (c. 29), Sch. 22 para. 1(2)

C13

Pt. 4 modified (17.7.2014) by Finance Act 2014 (c. 26), Sch. 6 para. 1(2)(3)

C14

Pt. 4: power to amend conferred (17.12.2014) by Taxation of Pensions Act 2014 (c. 30), s. 4(3)

C15

Pt. 4 modified (15.9.2016) by Finance Act 2016 (c. 24), Sch. 4 para. 1

C16

Pt. 4 modified (15.9.2016) by Finance Act 2016 (c. 24), Sch. 4 para. 9(2)

C5Chapter 6Schemes that are not registered pension schemes

Annotations:
Modifications etc. (not altering text)

F1Non-UK schemes: the overseas transfer charge

Annotations:
Amendments (Textual)
F1

Ss. 244A-244N and cross-heading inserted (with effect in accordance with Sch. 4 para. 25 of the amending Act) by Finance Act 2017 (c. 10), Sch. 4 para. 11

244LAccounting for overseas transfer charge by scheme managers

1

In this section “charge” means overseas transfer charge for which the scheme manager of a QROPS or former QROPS is liable.

2

The Commissioners for Her Majesty's Revenue and Customs may by regulations make provision for or in connection with—

a

the payment of charge, including due dates for payment,

b

the charging of interest on charge not paid on or before its due date,

c

notification by the scheme manager of errors in information provided by the scheme manager to the Commissioners in connection with charge or the scheme manager's liability for overseas transfer charge,

d

repayments to scheme managers under section 244M of amounts paid by way of charge, and

e

the making of assessments, repayments or adjustments in cases where the correct amount of charge has not been paid by the due date for payment of the charge.

3

The regulations may, in particular—

a

modify the operation of any provision of the Tax Acts, or

b

provide for the application of any provision of the Tax Acts (with or without modification).