# Finance Act 2017, Paragraph 16


In section 255(1) (power to make provision for assessments), after paragraph (d) insert—
“(da) liability of the scheme administrator of a registered pension scheme, or the scheme manager of a qualifying recognised overseas pension scheme or of a former such scheme, to the overseas transfer charge,”.

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Source: https://www.legislation.gov.uk/ukpga/2017/10/schedule/4/paragraph/16 (the official version)
Page: https://openlegislation.uk/finance-act-2017/schedule-4/paragraph-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.