Section 244G Exclusions: avoidance of double charge, and transitional protections

the charge has been paid on the original transfer and the amount paid is not repayable, or

the charge has been paid on an onward transfer (“the earlier onward transfer”) in respect of which the conditions in subsection (4) are met and the amount paid is not repayable, or

the original transfer was made before 9 March 2017, or

the original transfer was made on or after 9 March 2017 in execution of a request made before 9 March 2017.

that the earlier onward transfer was made before the current onward transfer,

that the earlier onward transfer was made after the original transfer, and

that all the sums and assets transferred by the current onward transfer directly or indirectly derive from those transferred by the earlier onward transfer.

the overseas transfer charge under section 244IA(1) arose in relation to the original transfer, and

none of the member’s overseas transfer allowance was available on the making of the original transfer.