# Finance Act 2004, Section 244H: Power to provide for further exclusions


The Commissioners for Her Majesty's Revenue and Customs may by regulations make provision for a recognised transfer to a QROPS, a relieved relevant non-UK scheme transfer or an onward transfer to be excluded from the overseas transfer charge under section 244AC if the transfer is of a description specified in the regulations.

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Source: https://www.legislation.gov.uk/ukpga/2004/12/section/244H (the official version)
Page: https://openlegislation.uk/finance-act-2004/section-244H
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.