Legislation – Finance Act 2024
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There are currently no known outstanding effects for the Finance Act 2024, Paragraph 118.
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Schedule 9Pensions
Part 5Provision of information
Amendments of the Registered Pension Schemes (Provision of Information) Regulations 2006
118
In regulation 14ZCA (further information provided by scheme administrators on recognised transfers to overseas schemes), in paragraph (2)—
(a)
in sub-paragraph (a), for “the overseas transfer charge” substitute “an overseas transfer charge”
;
(b)
“(b)
in a case where an overseas transfer charge arose in the case of the transfer, stating—
(i)
the transferred value of the transfer,
(ii)
whether the charge arose under section 244AC or 244IA, and
(iii)
the amount of the charge, and
(c)
in a case where the transfer is excluded from the overseas transfer charge under section 244AC by or under any of sections 244B to 244H, the section under which it is so excluded.”