# Finance Act 2017, Section 10: Pensions: offshore transfers


Schedule 4 contains provision about charging income tax—
(a) where payments are made in respect of overseas pensions, and
(b) on transfers to qualifying recognised overseas pension schemes.

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